https://www.taxtmi.com/caselaws?id=32777 Cabinets, wardrobes, luggage racks and similar items made and fixed in situ during interior furnishing were treated as fixtures, not furniture, because sub-heading 9403 covers movable articles used for furnishing a room or building. Items that cannot be removed without dismantling or cannibalising them do not answer the ordinary and common parlance meaning of furniture. Applying that principle, the items were held not excisable as furniture, so the duty demand and consequential penalty could not survive and were set aside. en-us Fri, 12 Sep 2008 00:00:00 +0530 Tue, 31 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32777 Cabinets, wardrobes, luggage racks and similar items made and fixed in situ during interior furnishing were treated as fixtures, not furniture, because sub-heading 9403 covers movable articles used for furnishing a room or building. Items that cannot be removed without dismantling or cannibalising them do not answer the ordinary and common parlance meaning of furniture. Applying that principle, the items were held not excisable as furniture, so the duty demand and consequential penalty could not survive and were set aside. Case-Laws Central Excise Fri, 12 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32777