New Delhi, Nov 8: Fixtures such as kitchen cabinets, storage units, large reception or

conference tables need not be classified as ‘furniture’ for the purpose of levying excise duty, feels the Supreme Court.

While hearing an appeal filed before it, the Court opined that it has to be determined whether or not the articles fit the definition of furniture.

Referring to various dictionaries for deciding the meaning of the word furniture, the Court concluded that those articles which are “movable” can be equated with it for considering duty.

Accepting that items such as storage cabinets, kitchen counters, large reception/conference tables were “fixtures” and not “furnitures”, a Bench comprising Justice Ashok Bhan and Justice Markandey Katju said: “Ordinarily, furniture is not something immovable or something which is fixed in a position which can be removed only by cannibalising”.

“Several of the items in question in the present case eg kitchen overhead and below counters, storage units are, in our opinion, clearly not ‘furniture’ and hence not excisable under sub-heading 9403 of Central Excise Tariff as furniture,” Justice Katju, writing for the Bench, said.

With these observations, the apex court set aside the order passed by the Excise Tribunal holding that these items are furniture and amenable to excise duty and directed it to re-examine the entire issue afresh.

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, had said that although these items emerge on a piece by piece fabrication, the commodity is known in the market by the name of table, storage counters etc. And as such are classifiable as furniture under the Central Excise Tariff as furniture.

— ANI