COMMNR. OF CENTRAL EXCISE, MUMBAI vs M/S. JOSTS ENGINEERING CO.LTD. — C.A. No. 2747 - 2748/1998

Case Summary: C.A. No. 002747-002748/1998 The Supreme Court dismissed the Commissioner of Central Excise's appeals challenging whether "spray paint booths" qualify as excisable goods under Entry 8424.00 of the Central Excise Tariff Act, 1985. The Court held that spray paint booths fail the mobility test for excisable goods since their structural portions are embedded in the earth and cannot be dismantled without damage, making them immovable property rather than excisable goods. The decision was upheld based on the Triveni Engineering precedent and the Central Board of Excise & Customs guidelines issued in January 2002, with no costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.