https://www.taxtmi.com/caselaws?id=46251 Steel tables and steel cup-boards fabricated for fitting into mobile workshops mounted on trucks were treated as specially designed adjuncts of the mobile service units, not as ordinary general-purpose furniture. Because the Revenue's own notice described them as meant for the mobile service units, the record did not support classification as independent furniture under Tariff Item 40. The excise demand was therefore set aside and the goods were held not exigible to duty as furniture. en-us Thu, 11 Apr 2002 00:00:00 +0530 Fri, 16 Jul 2010 16:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46251 Steel tables and steel cup-boards fabricated for fitting into mobile workshops mounted on trucks were treated as specially designed adjuncts of the mobile service units, not as ordinary general-purpose furniture. Because the Revenue's own notice described them as meant for the mobile service units, the record did not support classification as independent furniture under Tariff Item 40. The excise demand was therefore set aside and the goods were held not exigible to duty as furniture. Case-Laws Central Excise Thu, 11 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46251