https://www.taxtmi.com/caselaws?id=220370 The commentary explains that mineral fibre sound-absorbing sheets used as false ceiling material were treated as modular furniture because modular furniture covers standardized, easily assembled units and the ceiling function was viewed as an essential furnishing element for making office space functional. It also notes that a fire detection alarm system was treated as part of the security arrangement of an I.T. unit because security infrastructure was read broadly to include fire protection and alarm functions. On that basis, both items were regarded as within the exemption notification and the denial of exemption was considered unsustainable. en-us Mon, 30 Jul 2012 00:00:00 +0530 Tue, 22 Jan 2013 06:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220370 The commentary explains that mineral fibre sound-absorbing sheets used as false ceiling material were treated as modular furniture because modular furniture covers standardized, easily assembled units and the ceiling function was viewed as an essential furnishing element for making office space functional. It also notes that a fire detection alarm system was treated as part of the security arrangement of an I.T. unit because security infrastructure was read broadly to include fire protection and alarm functions. On that basis, both items were regarded as within the exemption notification and the denial of exemption was considered unsustainable. Case-Laws Customs Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220370