- (1.) 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 racecourse of the respondent 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.
(2.) Having regard to the judgment that we have just delivered in Mittal Engineering Works (P) Ltd. v. CCE and the content of a totaliser or tote machine employed at a racecourse as found by the tribunal upon the evidence, the same is not 'goods' for the purposes of levy of excise duty.
(3.) The appeal is dismissed with no order as to costs.;