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TMI Blog2006 (10) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... ities, which includes civil works, painting, ceiling work, electrical work laying of vinyl flooring, tables, chairs, sofa sets, erection of immovable items viz; partitions (wooden/glass/aluminium/gypsum board), storages, workstations, laying of wooden flooring, column cladding, skirting, mirror paneling, window sill, wooden steps, doors, huge conference tables and huge reception tables depending on the customer's requirements. The customer places a purchase order to the appellants on a turn-key basis for the entire activity. The customer usually gives a bare open floor which has an exterior wall and internal columns to the appellants for undertaking the work. 4. In pursuance of the above said activities, the appellant also manufactures fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was contended by the appellants that activities undertaken by them i.e. erection of storage units, kitchen counters, reception tables/conference tables etc. results in emergence of immovable property and could not be considered as excisable goods. 7. The Commissioner vide his order dated 24-9-2003 held that items like storage units, running counters, large reception tabs etc are classifiable under Chapter 9403 as furniture and liable to excise duty. Aggrieved by the said order the appellants filed an appeal to the Customs, Excise and Service Tax Appellate Tribunal, Bangalore which agreed with the findings of the Commissioner that although these items emerge on a piece. by piece fabrication, the commodity is known in the market by name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... connection we may refer to the definition of 'furniture' in various dictionaries. The Concise Oxford English Dictionary (Tenth Edn. Revised) defines 'furniture' as follows: "the movable articles that are used to make a room or building suitable for living or working in, such as tables, chairs, or desks". 13. Similarly, Chambers English Dictionary defines 'furniture' as follows: "movables, either for use or ornament, with which a house is equipped". 14. New Webster's Dictionary defines 'furniture' as follows: "the movable articles, such as tables, chairs, desks, required for use or ornament in a house or office" 15. Thus, a perusal of the definitions given in various dictionaries shows that ordinarily 'furniture' refers to movable ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of Interpretation" (see second edition published by Modem Law Publication, Allahabad), "the popular meaning overpowers the etymological meaning." 19. To give an example, the word 'pankaja' literally means born in mud. The word 'panka' means 'mud', and the word 'ja' means 'which is born in'. Hence the etymological meaning of the word 'pankaja' is that 'which is born in mud'. Many things can be born in mud e.g. insects, vegetation, water flowers, etc. However, by popular usage the word 'pankaja' has acquired a particular meaning in common parlance i.e. lotus. This meaning will, therefore, prevail over the etymological meanings. 20. Similarly, the word 'furniture' has a meaning in common parlance which every layman understands. It commonl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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