of Central Excise, Hyderabad Vs. Hyderabad Race Club, Malakpet, Hyderabad  INSC 1453 (19 November 1996)
Bharucha, K. Venkataswami Bharucha. J.
Revenue challenges the correctness of the order of Customs, Excise and Gold
(Control) Appellate Tribunal which holds that the totaliser system installed at
the race course of the respondents was not liable to excise duty. Upon the
record before it, the Tribunal came to the conclusion that the totaliser was
embedded in the earth and was not 'goods' upon which excise duty was leviable.
regard to the judgment that we have just delivered in C.A. No. 2919/86, M/s Mittal
Engineering works (P) Ltd. vs. Collector of Central Excise, Meerut, and the
content of a totaliser or tote machine employed at a race course as found by
the Tribunal upon the evidence, the same is not 'goods' for the purposes of
levy of excise duty.
appeal is dismissed with no order as to costs.