Bus seats integral to vehicle body are not furniture under excise law and are not duty liable.

Seats manufactured and fitted as an integral part of passenger buses were not "furniture" under Item 40 of the First Schedule to the Central Excises and Salt Act, 1944, because they were designed to provide seating accommodation within the bus body and were not independently intended for household use. Their possible removal for later use elsewhere did not change their character while fixed in the vehicle. The later exemption notification for steel seats designed for automobiles also supported this interpretation. The seats were therefore not liable to excise duty under Item 40.

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Issues: Whether seats fitted in passenger buses and manufactured as part of the bus body were "furniture" within Item 40 of the First Schedule to the Central Excises and Salt Act, 1944, and therefore liable to excise duty.

Analysis: The expression "furniture" was not defined in the statute. The seats were manufactured and fitted as an integral part of the bus body to provide seating accommodation for passengers, and were not meant to be used independently as household furniture. Their possible removal and later use elsewhere did not determine their character when fixed in the bus. The subsequent exemption notification for steel seats designed for use in automobiles also supported the view that such seats were not intended to bear duty in the relevant period.

Conclusion: The seats in question were not furniture for the purposes of Item 40 and were not liable to excise duty.

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