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TMI Blog1971 (1) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... d with seats made of wood and steel. With effect from March 1, 1968 excise duty was levied on "steel furniture made partly or wholly of steel, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power, whether in assembled or unassembled condition." This item was inserted as Item 40 in the First Schedule to the Central Excises and Salt Act, 1944. On A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h two preliminary objections have been taken that is, a joint petition on behalf of two dealers is not competent as separate notices were issued to each of them. The second objection is that the petitioners should have availed of the statutory remedy so that the departmental authorities could have determined on facts whether the seats fitted in the bodies of buses amount to furniture or not as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to pay the duty in respect thereof. It is correctness of this decision that has been challenged in the writ petition. 5. The word `furniture' has not been defined by the Legislature. We have, therefore, to determine whether the seats fitted in the buses amount to furniture or not. `Furniture' is derived from the word `furnish' is to supplement something or some place with an additional thing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnish any criterion to determine whether the seats, when fixed to the bodies, of buses by the petitioner amount to furniture or not. I may repeat that when building the body for a bus, the petitioner builds these seats just like the other parts of the body of the bus like roof and other things. The body of the bus is not complete unless the seating facility or places are provided for the passeng ..... X X X X Extracts X X X X X X X X Extracts X X X X
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