Home Case Index All Cases Central Excise Central Excise + CGOVT Central Excise - 1976 (7) TMI CGOVT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1976 (7) TMI 164 - CGOVT - Central ExciseExtract: .......India that the fixed seats in a Cinema hall are part and parcel of the hall and inseparable from the hall under the Delhi Cinematograph Rules and should not be treated as furniture. They cannot be moved outside the hall without dismantling and since they are one-legged units they cannot be utilised for any other purpose without further fabrication.
|