https://www.taxtmi.com/caselaws?id=40718 The Government of India dropped the revision proceedings and upheld the classification of cinema chairs as non-excisable under Item No. 40 of the Central Excise Tariff. The decision was based on the chairs being fixed to the floor in cinema halls, making them inseparable from the hall itself and unsuitable for use outside without further fabrication. The Government accepted the company's argument that movability is essential to classify an item as furniture, ultimately exempting the chairs from excise duty. en-us Wed, 24 Oct 1979 00:00:00 +0530 Thu, 18 Aug 2011 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40718 The Government of India dropped the revision proceedings and upheld the classification of cinema chairs as non-excisable under Item No. 40 of the Central Excise Tariff. The decision was based on the chairs being fixed to the floor in cinema halls, making them inseparable from the hall itself and unsuitable for use outside without further fabrication. The Government accepted the company's argument that movability is essential to classify an item as furniture, ultimately exempting the chairs from excise duty. Case-Laws Central Excise Wed, 24 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40718