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PETITIONER: COLLECTOR OF CENTRAL EXCISE, HYDERABAD

       Vs.

RESPONDENT: HYDERABAD RACE CLUB, MALAKPET, HYDERABAD

DATE OF JUDGMENT:       19/11/1996

BENCH: S.P. BHARUCHA, K. VENKATASWAMI

ACT:

HEADNOTE:

JUDGMENT:                       J U D G M E N T BHARUCHA. J.      The 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.      Having  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.      The appeal is dismissed with no order as to costs.