1976 (7) TMI 164 - CGOVT - Central Excise

Summary

The Government of India considered a case regarding whether seats in Vishal Cinema were furniture or fixtures made of steel. The petitioner argued that the seats were fixed items in the cinema hall and not movable furniture. Photographs of the seats were presented, showing they were fixed to the floor and adjacent seats. Reference was made to a judgment stating that chairs in a bus are fixtures, not furniture. The Appellate Board noted that seats in a theatre are not necessarily fixed for safety like in a bus. The petitioner argued that the fixed seats in a cinema hall are inseparable from the hall under Delhi Cinematograph Rules and should not be treated as furniture.