TMI Blog2008 (6) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (T) Appeal Nos. E/144-145, 1302,701-706, 1295/2004, 1179-1180, 615-616/2005, 296-297/2006 and 27/2007 S/Shri G. Shiva Dass, Advocate and G. Venkatesh, Consultant, for the Appellant. Shri S.G. Dewalwar, SDR, for the Respondent. [Order per: T.K. Jayaraman, Member (T)]. - In all the above cases, the issue is common. In other words, the issue that arises for consideration is whether the activity undertaken by the appellants results in the emergence of furniture and parts thereof classifiable under CSH 9403 and liable to Central Excise Duty. In fact, earlier, the same issue came up before this Tribunal and this bench passed the Final Order No. 717-726/2005 dated 10-5-2005 reported in 2005 (187) E.L.T. 113 (Tri.-Bang.) wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her words, the same cannot be removed without cannibalizing i.e. without reducing them into broken piece of wood, laminates etc. 12. In this 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the dictionary meaning but even more the popular meaning which the word has acquired in common parlance. As stated by K.L. Sarkar in his book "Mimansa Rules of Interpretation" (see second edition published by Modern 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, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... head unit, rear and side unit, wall unit, pantry unit, kitchen unit and other items which are ordinarily immovable or cannot be removed without cannibalizing were not furniture. It was also held that there cannot be imposition of duty on fixtures, which are immovable property. Ordinarily, furniture refers to movable items such as desks, tables, chairs required for use or ornamentation in a house or office. Ordinarily, furniture was not something immovable or something which was fixed in a position that can be removed only by cannibalizing. The test is, if the items cannot be removed without reducing them to broken pieces, then, they would not be considered as furniture. 4.2 As regards the large conference tables, the Apex Court has held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating Authority visited the unit to have a first hand knowledge, in adjudication he had considerably reduced the demand. When the matter came up before the Tribunal, the Tribunal, in turn, also considerably scaled down the demand and when the matter came up before the Hon'ble Apex Court, the Apex Court set aside the order of the Tribunal and remanded the matter in the light of their observations. In view of this, it was argued that there cannot be any intention to evade duty because of the various interpretations. When a question of interpretation is involved, it is not correct to allege suppression and invoke the longer period. If this view is upheld, it was argued, that some of the demands would be entirely hit by time bar and in certa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seen that in the appeals, E/144 and 145/2004 and E/1302/2004, the period prior to May 2001 is barred by limitation. When the longer period is not made applicable, the appellant had given the revised calculation of duty liability in respect of those appeals in the light of the Supreme Court's order. These appeals (E/144 145/2004 and E/1302/2004) are remanded to the Original Authority with a direction to limit the demand to the normal period and re-quantify the duty liability in the light of the Supreme Court's observation. It is also to be ensured that the cum duty benefit and the SSI exemption are given. 5.2 In respect of Appeal E/296/2006. which was taken up in the de novo as E/1295/2004, the demand is within the period of limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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