1976 (7) TMI 164

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..... ring. 2. Government of lndia observe that the issue is whether the seats installed at Vishal Cinema were furniture made of steel for which duty under Central Excise Acts was leviable or whether these were fixtures fabricated out of Steel material for which relevant duties had already been paid. The party contended that they had purchased unassembled and duty paid material and that they did not .....

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..... d not furniture for the purpose of Central Excises Act. 4. The Appellate Board has pointed out that whereas seats in a bus are necessarily fixed for safety of passengers, the case was different with regard to a theatre. 5. It has been contended before the Government of India that the fixed seats in a Cinema hall are part and parcel of the hall and inseparable from the hall under the Delhi Ci .....

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