https://www.taxtmi.com/caselaws?id=124421 The Tribunal set aside the Order-in-Original and allowed the appeal filed by the appellant. The Tribunal found that the items fabricated by the appellant, permanently fixed to the room, cannot be moved without damage, aligning with the Supreme Court's observations. The test of cannibalization was applied, leading to the conclusion that the items cannot be considered furniture. The demand was considered time-barred, and the impugned order was overturned with consequential relief granted to the appellant. en-us Mon, 28 Jul 2008 00:00:00 +0530 Mon, 04 Feb 2013 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124421 The Tribunal set aside the Order-in-Original and allowed the appeal filed by the appellant. The Tribunal found that the items fabricated by the appellant, permanently fixed to the room, cannot be moved without damage, aligning with the Supreme Court's observations. The test of cannibalization was applied, leading to the conclusion that the items cannot be considered furniture. The demand was considered time-barred, and the impugned order was overturned with consequential relief granted to the appellant. Case-Laws Central Excise Mon, 28 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124421