https://www.taxtmi.com/caselaws?id=40614 Seats manufactured and fitted as an integral part of passenger buses were not "furniture" under Item 40 of the First Schedule to the Central Excises and Salt Act, 1944, because they were designed to provide seating accommodation within the bus body and were not independently intended for household use. Their possible removal for later use elsewhere did not change their character while fixed in the vehicle. The later exemption notification for steel seats designed for automobiles also supported this interpretation. The seats were therefore not liable to excise duty under Item 40. en-us Tue, 12 Jan 1971 00:00:00 +0530 Wed, 12 May 2010 10:12:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40614 Seats manufactured and fitted as an integral part of passenger buses were not "furniture" under Item 40 of the First Schedule to the Central Excises and Salt Act, 1944, because they were designed to provide seating accommodation within the bus body and were not independently intended for household use. Their possible removal for later use elsewhere did not change their character while fixed in the vehicle. The later exemption notification for steel seats designed for automobiles also supported this interpretation. The seats were therefore not liable to excise duty under Item 40. Case-Laws Central Excise Tue, 12 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40614