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2009 (4) TMI 364 - AT - Central ExciseExcisability- item cannot be removed without cannibalization. Joint technical manager stated that while removing kitchen cabinets and wardrobes, the granite, marine ply and side penal of corner units were damaged and were replaced with new items. Principle laid down by Supreme Court on cannibalization failed. It cannot be said that kitchen unit installed is movable. It cannot be dismantled as such and moved to another place. Kitchen unit appears to be custom designed. Cabinet unit designed for one flat may not be suitable for any other flat of different dimension. Commissioner not properly appreciated facts. impugned item not excisable. Appeal allowed.
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