1977 (9) TMI 112 - Commissioner - Central Excise

Summary

The judgment in the case of Collector Central Excise, New Delhi v. Shri K.K. Kapoor held that cinema seats were not to be considered as steel furniture under Item 40 of the Central Excise Tariff. The seats were deemed as fixtures inseparable from the cinema hall under the Delhi Cinematograph rules. The appeal was accepted, and consequential relief was to be allowed. (Citation: 1977 (9) TMI 112)