https://www.taxtmi.com/caselaws?id=167600 The appeal in Collector Central Excise, New Delhi v. Shri K.K. Kapoor was accepted, determining that cinema seats were not classified as steel furniture under Item 40 of the Central Excise Tariff. The seats were considered fixtures inseparable from the cinema hall under the Delhi Cinematograph rules. Consequential relief was granted as a result of this decision. en-us Mon, 19 Sep 1977 00:00:00 +0530 Fri, 26 Dec 2014 10:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167600 The appeal in Collector Central Excise, New Delhi v. Shri K.K. Kapoor was accepted, determining that cinema seats were not classified as steel furniture under Item 40 of the Central Excise Tariff. The seats were considered fixtures inseparable from the cinema hall under the Delhi Cinematograph rules. Consequential relief was granted as a result of this decision. Case-Laws Central Excise Mon, 19 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167600