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2008 (9) TMI 198 - AT - Central ExciseWooden furniture - furniture like Cabinet, Wardrobe, luggage rack, etc. - impugned items like Cabinet, Wardrobe, Luggage rack, etc. cannot be considered as excisable because these items cannot be removed or shifted from or place to another without cannibalization - impugned items cannot be considered as movable and, therefore, they are not excisable because they are all fixed in-situ – SC’s decision in the Craft Interior case, clearly applicable - demand and penalty are not justified
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