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1984 (10) TMI 43 - SC - Central ExciseWhether Operation Tables are not furniture? Held that:- In our view, the reasons stated by the High Court the Operation Tables cannot be considered to be furniture and, therefore, they cannot be considered to be "steel furniture" within the meaning of Item No. 40 in the First Schedule to the Act, and, therefore, no duty could be levied on the Operation Tables are acceptable. The High Court has however, held that in so far as the X-ray Protective Screens are concerned, they can be considered to be "steel furniture" within the meaning of Item No. 40 and, therefore, upheld the levy of duty on this particular item.
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