https://www.taxtmi.com/caselaws?id=113619 A manufactured sliding storage system assembled in the factory and installed on rails at the customer's premises was treated as goods, not immovable property, because it did not become a permanent structure by erection at site and remained capable of use as racks. It was also regarded as steel furniture under Tariff Item No. 40, since its essential function was storage and it operated as movable steel racks. Authorities on cinema chairs, storage bins, power-operated racks, and fixed storage cabins were distinguished on the basis that the present article was a manually movable storage system. en-us Tue, 12 May 1987 00:00:00 +0530 Mon, 07 May 2012 12:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113619 A manufactured sliding storage system assembled in the factory and installed on rails at the customer's premises was treated as goods, not immovable property, because it did not become a permanent structure by erection at site and remained capable of use as racks. It was also regarded as steel furniture under Tariff Item No. 40, since its essential function was storage and it operated as movable steel racks. Authorities on cinema chairs, storage bins, power-operated racks, and fixed storage cabins were distinguished on the basis that the present article was a manually movable storage system. Case-Laws Central Excise Tue, 12 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113619