1977 (9) TMI 112

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..... .K. Kapoor ORDER After going through the submissions made in the appeal, I observe that the issue is whether the seats installed in the Cinema were furniture made of steel for which duty unde .....

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..... hould not be treated as furniture. These cannot be moved outside the Hall without dismantling and since they are one legged unit they cannot be utilised for any other purpose without further fabricati .....

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