https://www.taxtmi.com/caselaws?id=109207 Goods created primarily as artistic film-set creations were treated as lacking ordinary marketability and commercial identity, so FRP sections and FRP/PoP statues were discussed as not classifiable under Chapters 39 or 96 and as falling within the handicraft exemption on the stated reasoning. Studio-set furniture and prop items supplied from Harmony and Parade were analysed by reference to their cinematic function rather than ordinary use, and were described as not answering the common commercial meaning of furniture under Chapter 94. Limited furniture-related clearances, if any, were said to require fresh examination of dutiability, valuation, exemption and SSI relief, with penalty and allied liabilities to follow the remand result. en-us Fri, 29 Nov 2002 00:00:00 +0530 Fri, 06 Apr 2012 15:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109207 Goods created primarily as artistic film-set creations were treated as lacking ordinary marketability and commercial identity, so FRP sections and FRP/PoP statues were discussed as not classifiable under Chapters 39 or 96 and as falling within the handicraft exemption on the stated reasoning. Studio-set furniture and prop items supplied from Harmony and Parade were analysed by reference to their cinematic function rather than ordinary use, and were described as not answering the common commercial meaning of furniture under Chapter 94. Limited furniture-related clearances, if any, were said to require fresh examination of dutiability, valuation, exemption and SSI relief, with penalty and allied liabilities to follow the remand result. Case-Laws Central Excise Fri, 29 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109207