https://www.taxtmi.com/caselaws?id=167624 Cinema seats fixed to the floor and adjoining seats were disputed as to whether they constituted furniture liable to central excise duty or fixtures forming part of the cinema hall. The materials state that the seats were installed in place, not readily movable, and could not be used elsewhere without dismantling, supporting the contention that permanently attached items may be treated as fixtures rather than furniture. No final adjudication or operative outcome is disclosed in the text. en-us Sat, 17 Jul 1976 00:00:00 +0530 Fri, 26 Dec 2014 17:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167624 Cinema seats fixed to the floor and adjoining seats were disputed as to whether they constituted furniture liable to central excise duty or fixtures forming part of the cinema hall. The materials state that the seats were installed in place, not readily movable, and could not be used elsewhere without dismantling, supporting the contention that permanently attached items may be treated as fixtures rather than furniture. No final adjudication or operative outcome is disclosed in the text. Case-Laws Central Excise Sat, 17 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167624