Furniture, the expression 'furniture' has a wide connotation and includes all those articles which are used in a dwelling house or a place of business and commerce or a public building to furnish the establishment, New Chelur Manufactures v. CCE, (1998) 9 SCC 140 (141).
Refers to movable items such as desks, tables, chairs, required for use or ornamentation in a house or office. Ordinarily, furniture is not something immoveable or fixed in a position that can be removed only by cannibalizing, Craft Interiors Pvt. Ltd. v. Commissioner of Central Excise, 2006 (9) JT 491: 2006 (11) SCALE 78: 2006 (8) Supreme 789: 2006 (8) SLT 49: 2006 (206) ELT 529.