Supreme Court of India
M/s. Craft Interiors Pvt. Ltd. v. Commissioner of Central Excise, Bangalore & Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that items which are ordinarily immovable or which ordinarily cannot be removed without cannibalizing e.g. storage units, running counters, over-head unit, rear and side unit, wall unit, pantry unit, kitchen unit and other items which are ordinarily immovable or ca.inot be removed without cannibalizing are not furniture.
Judgment, page 5
From the 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 in a position which can be removed only by cannibalizing-The 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
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