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    <title>2006 (10) TMI 2 - Supreme Court</title>
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    <description>The SC set aside the impugned order in a Central Excise case where petitioners argued that storage cabinets, kitchen counters, and conference tables erected at customer sites constitute fixtures rather than furniture. Petitioners contended these items were not movable and therefore not excisable under Central Excise provisions. The matter was remanded to the Tribunal with directions to pass a fresh order on the classification and excisability of these items.</description>
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    <pubDate>Tue, 31 Oct 2006 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=820</link>
      <description>The SC set aside the impugned order in a Central Excise case where petitioners argued that storage cabinets, kitchen counters, and conference tables erected at customer sites constitute fixtures rather than furniture. Petitioners contended these items were not movable and therefore not excisable under Central Excise provisions. The matter was remanded to the Tribunal with directions to pass a fresh order on the classification and excisability of these items.</description>
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