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1977 (9) TMI 112 - Commissioner - Central ExciseExtract: .......side the Hall without dismantling and since they are one legged unit they cannot be utilised for any other purpose without further fabrication. In view of the above I set aside the order of the Assistant Collector treating the Cinema Chairs as steel furniture falling under Item 40 and accept the appeal. Consequential relief, if any, may be allowed.
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