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Dec 06 2006

Cello House Hold Appliances Ltd., Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Decided on: Dec-06-2006

Furniture". He has also referred to the dictionary meaning of the 'furniture' which means - 'movable equipment of house/room etc.' Accordingly he has observed that since the product is a movable equipment of house/room, and as shelves, … to be fixed to the wall or to stand one on the other or side by side, for holding various objects or articles (books, crockery, kitchen utensils, glassware, linen, medicaments, toilet articles, radio or television receivers, ornaments,

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