TMI Blog2008 (7) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : T.K. Jayaraman, Member (T)]. This appeal has been filed against Order-in-Original (De novo) No. 35/2003-04 (R.P) dated 22-10-2003 passed by the Commissioner of Central Excise, Visakhapatnam. 2. S/Shri K.S. Ravishankar and N. Anand, the learned Advocates appeared on behalf of the appellant and Ms. Sudha Koka, the learned SDR for the Revenue. 3. We heard both sides. 4. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the items manufactured by them. It is seen from these photos that all these items are permanently embedded on the walls. Our attention was invited to the decision of the Hon ble Supreme Court in the case of Craft Interiors Pvt. Ltd. v. CCE, Bangalore [2006 (203) E.L.T. 529 (S.C.)], which had ruled that when the furniture cannot be moved without cannibalization, when the items cannot be removed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period could not have been invoked. 6. The learned SDR reiterated the impugned order. 7. On a very careful consideration of the issue, we find that the items fabricated by the appellant are permanently fixed to the roof. In our opinion and also in the light of the Supreme Court s observations in the case of Craft Interiors, we are of the considered opinion that all these items which are perman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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