Supreme Court · 2006 INSC 762 · Decided 31 October 2006
M/S. Craft Interiors PVT. LTD. v. Commissioner of Central Excise, Bangalore & ANR.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 762 · [2006] SUPP. 8 S.C.R. 68
- Case number
- CIVIL APPEAL No. 5823/2005
- Decided
- 31 October 2006
- Bench
- ASHOK BHAN, MARKANDEY KATJU (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 35L(b)
Headnote
• f Central Excise Tariff Act, 1985-Tariff Item No.9403-Furniture or fixture -Dictionary definitions show that ordinarily ''furniture" refers to c movable items-such as desks, tables, chairs, required for use or ornamentation in a house or office and is not something immovable or fvced latter are fixtures and not furniture-Though sometimes chairs, beds, tables, desks, etc. are affvced to. the ground, but they will still be called ''furniture" since popular meaning of the word ''furniture" would prevail over its dictionary meaning-Storage D units, running
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