1976 (7) TMI 164

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....nd the points raised by the petitioner in the revision Application at the time of personal hearing. 2. Government of lndia observe that the issue is whether the seats installed at Vishal Cinema were furniture made of steel for which duty under Central Excise Acts was leviable or whether these were fixtures fabricated out of Steel material for which relevant duties had already been paid. Th....

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....or Superintendent of Central Excise) in which it was decided that chairs fitted in a bus are fixtures and not furniture for the purpose of Central Excises Act. 4. The Appellate Board has pointed out that whereas seats in a bus are necessarily fixed for safety of passengers, the case was different with regard to a theatre. 5. It has been contended before the Government of India that....