Curtain Wall Glazing Constructed on Site Becomes Part of Immovable Property Once Affixed and Cannot...

The CESTAT has ruled that "curtain wall glazing" becomes part of an immovable property once it is affixed on-site and cannot be treated as excisable goods. The tribunal's decision came after a detailed examination of the process of constructing curtain walls and their final use. The court’s decision is a significant step towards a more user-friendly and less intrusive tax environment. The tribunal also clarified that the payment of sales tax on the value of curtain walls has no bearing on excise duty. The court’s decision is a crucial reminder to all businesses that they must be diligent in their dealings.