Exemption for steel furniture parts subject to exclusion of specially shaped components identifiable as essential for assembly. Exemption from excise duty is granted for specified steel furniture parts and for parts of steel office or desk equipment ordinarily manufactured with power, but the exemption does not apply to parts given a special shape or design that makes them clearly identifiable as essential components from which, together with other parts, an article of steel furniture can be assembled with or without bolts and nuts.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for steel furniture parts subject to exclusion of specially shaped components identifiable as essential for assembly.
Exemption from excise duty is granted for specified steel furniture parts and for parts of steel office or desk equipment ordinarily manufactured with power, but the exemption does not apply to parts given a special shape or design that makes them clearly identifiable as essential components from which, together with other parts, an article of steel furniture can be assembled with or without bolts and nuts.
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