https://www.taxtmi.com/article/detailed?id=54 The common parlance test determines whether an item is excisable furniture: movable articles like tables, chairs and desks qualify as furniture and are excisable, whereas bespoke site fixed units that are ordinarily immovable or removable only by cannibalising are not furniture and are not classified as excisable goods. en-us Sun, 26 Nov 2006 00:00:00 +0530 Sat, 01 Jan 2011 12:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=54 The common parlance test determines whether an item is excisable furniture: movable articles like tables, chairs and desks qualify as furniture and are excisable, whereas bespoke site fixed units that are ordinarily immovable or removable only by cannibalising are not furniture and are not classified as excisable goods. Articles Central Excise Sun, 26 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=54