1999 (5) TMI 122

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.... the Respondent. [Order per : P.C. Jain, Vice President]. - Matter called. None for the appellant. They have given a request for deciding the appeal on merit. 2. Question before us in this appeal is classification of the following goods:- 1. Racks in Store Bldg. 2. M.S. Pallets at Finishing House 3. Conveyor Supports 4. F.H. Godown Gate No. 2 5.&ems....

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....urniture and cannot be treated as immovable goods as argued by the appellants, similarly for M.S. Pallets at Finishing House. Likewise, gate No. 2, Store godown window, Store godown gate, though may be attached to the earth or the walls, they cannot be treated as immovable because they can be removed and refixed at some other place as rightly held by the adjudicating authority. Therefore, the clas....

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....nal Order No. E/1381/97-B1, dated 4-6-1997, 1998 (97) E.L.T. 298 (Tribunal) enclosed by the appellants with their written submissions. The said judgement of the Tribunal deals with steel structurals and cement blocks. He submits that the details of the steel structurals has not been given in the said Order and therefore it cannot be correctly stated, as pleaded by the appellants, that the same ite....