2010 (6) TMI 703

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....d other furniture and parts thereof such as wooden desk, table, partition, cupboards, cabinets, paneling, dressing table etc. falling under Chapter 94. During the course of Panchnama, it was observed that the said assessee had done project work relating to 'woolen and metal furniture' and they had executed/manufactured the same either at the site or in their factory which were subsequently sold/installed in the premises of the customer. 2. Statement of Shri Tusharbhai M. Fadia, Proprietor of the said assessee was recorded on 4-2-98 wherein he inter alia stated that the cost of their furniture included the cost of design charges, architectural expenditures, cost of raw materials and job charges of job workers; that the turnover for the la....

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....otifications. 6. The Commissioner in his impugned order, on going through the photographs submitted by the assessee, held that he panel, partition, computer table were fixed to the wall and there was a justification for abatement for the items which were permanently embedded to ground or wall and on earth which could not be easily dis-assembled and removed for assembly or sold. He also observed that once: they are removed or dis-assembled, they could not be further used as such. He relied upon several decisions in this regard. Thereafter, the Commissioner recalculated and quantified the duty amount and found that no duty liability arose against the assessee and hence dropped further proceedings. Revenue is in appeal against this decision....

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....t just because the items on completion of manufacture, were fixed to the wall and were manufactured as per the specifications of the customers, it cannot be said that the goods were not marketable 8. Learned advocate for the respondent submitted that the Commissioner had considered the issue correctly and had come to the conclusion on the basis of photograph produced. Department has not brought out any evidence to show that the photographs did not reflect the correct position. 9. We have considered the submissions made by both sides. While the Commissioner has come to the conclusion on the basis of photographs, the department insisted on accepting the statement of the proprietor only. Unless the photographs are proved to be not reflec....