Per Jyoti Balasundaram : The issue for determination in this appeal is, the excisability of Electro-Static Precipitators fabricated and erected by the appellants herein (who are manufacturers of cement) in 1983-84. According to the appellants, ESPs are not goods on which excise duty is leviable as they are immovable property, while according to the Revenue, ESPs are goods falling for classification under Tariff Item 68 of the erstwhile Central Excise Tariff and are chargeable to duty.

2. We have heard both sides. The ESP is a plant widely used in the process industries and power stations to effectively remove the suspended fine dust from the exhaust gases in order to prevent atmospheric pollution. It essentially consists of a very large sized box of steel, inside which are installed several rows of electrodes. These electrodes are hung from suspension hangers placed at the roof of the casing and when the dust-laden exhaust gases pass through the electric field between rows of electrodes, the dust particles are negatively charged and are attracted towards the collecting electrodes and are deposited thereon; a mechanical rapping system operates, intermittently loosening the dust