TaxTMI 
TaxTMI 
1984 (10) TMI 43
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....315/77. - The correctness of the decision of the High Court to the effect that the Operation Table manufactured by the respondent-Company does not come within Item No. 40 in the First Schedule to the Central Excises and Salt Act, 1944, and in view thereof no excise duty can be imposed on the same, has been challenged in this appeal filed by the Union of India, the Collector and the Assistant Colle....
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....the facts and circumstances and after carefully considering the arguments advanced by the learned counsel for the parties and the various authorities which were cited, the High Court for reasons stated in the judgment came to the conclusion that the Operation Tables cannot be considered to be furniture and, therefore, they cannot be considered to be "steel furniture" within the meaning of Item No.....
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....e First Schedule and as such duty has been rightly levied on the same. 6. The very same contentions which were raised before the High Court have been urged before us. In our view, the reasons stated by the High Court for coming to the conclusion that Operation Tables are not furniture and, therefore, they do not come within Item No. 40 in the First Schedule are cogent and sound and we entirely ag....
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....r the order passed by this Court in May, 1977 and it may also be noted that the respondent-Company was asked to furnish Bank Guarantee for getting the necessary refund. In view of the earlier order passed by this Court while admitting the special leave petition, we consider it to be just and fair that we should fix an amount which in the facts and circumstances of this case will neither be harsh n....