Fittings defined as removable or attached components informing whether items are fixed or movable for legal classification. The note defines fittings through multiple dictionary entries-small parts attached to furniture or equipment, removable domestic equipment, and items used in fitting up-and explains that these ordinary-language meanings guide legal characterisation of items as fixed or movable for statutory and tax classification; it cites an advance ruling involving M/s. Nexture Technologies Pvt. Ltd. as practical guidance on application.