https://www.taxtmi.com/caselaws?id=258359 SSI exemption cannot be denied by clubbing clearances of separately constituted and registered units without affirmative evidence of financial flow-back, common funds, mutuality of interest, or lack of independent existence. Common managerial influence and family relationships alone do not establish that units are facades or dummy entities. Modular office partitions and workstations assembled and installed at customers' sites, where fixed in place, immovable and not marketable as distinct commodities, do not constitute manufactured excisable furniture classifiable under Chapter 94. The duty demand and penalties based on clubbing and furniture classification were unsustainable. en-us Tue, 02 Dec 2014 00:00:00 +0530 Thu, 25 Jun 2015 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258359 SSI exemption cannot be denied by clubbing clearances of separately constituted and registered units without affirmative evidence of financial flow-back, common funds, mutuality of interest, or lack of independent existence. Common managerial influence and family relationships alone do not establish that units are facades or dummy entities. Modular office partitions and workstations assembled and installed at customers' sites, where fixed in place, immovable and not marketable as distinct commodities, do not constitute manufactured excisable furniture classifiable under Chapter 94. The duty demand and penalties based on clubbing and furniture classification were unsustainable. Case-Laws Central Excise Tue, 02 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258359