TMI Blog2006 (10) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... vice Tax Appellate Tribunal (hereinafter referred to as 'The Tribunal'), South Zonal Bench, Bangalore dated 10-5-2005. 2. Heard learned Counsel for the parties and perused the record. 3. The appellant is a private limited company which undertakes various activities, which includes civil works, painting, ceiling work, electrical work laying of vinyl flooring, tables, chairs, sofa sets, erection of immovable items viz; partitions (wooden/glass/aluminium/gypsum board), storages, workstations, laying of wooden flooring, column cladding, skirting, mirror paneling, window sill, wooden steps, doors, huge conference tables and huge reception tables depending on the customer's requirements. The customer places a purchase order to the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise authorities issued various show cause notices to the appellants alleging that the appellants had manufactured and assembled excisable goods i.e. furniture and furniture parts falling under Chapter 9404 in the premises of various customers. In response it was contended by the appellants that activities undertaken by them i.e. erection of storage units, kitchen counters, reception tables/conference tables etc. results in emergence of immovable property and could not be considered as excisable goods. 7. The Commissioner vide his order dated 24-9-2003 held that items like storage units, running counters, large reception tabs etc are classifiable under Chapter 9403 as furniture and liable to excise duty. Aggrieved by the said order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... piece by piece and fixed to the wall or ground and as such are not moveable property. In other words, the same cannot be removed without cannibalizing i.e. without reducing them into broken piece of wood, laminates etc. 12. In this connection we may refer to the definition of 'furniture' in various dictionaries. The Concise Oxford English Dictionary (Tenth Edn. Revised) defines 'furniture' as follows: "the movable articles that are used to make a room or building suitable for living or working in, such as tables, chairs, or desks". 13. Similarly, Chambers English Dictionary defines 'furniture' as follows: "movables, either for use or ornament, with which a house is equipped". 14. New Webster's Dictionary defines 'furniture' as fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 'The Speckled Band'). This is because when we interpret a word we should not only see the dictionary meaning but even more the popular meaning which the word has acquired in common parlance. As stated by K.L. Sarkar in his book "Mimansa Rules of Interpretation" (see second edition published by Modem Law Publication, Allahabad), "the popular meaning overpowers the etymological meaning." 19. To give an example, the word 'pankaja' literally means born in mud. The word 'panka' means 'mud', and the word 'ja' means 'which is born in'. Hence the etymological meaning of the word 'pankaja' is that 'which is born in mud'. Many things can be born in mud e.g. insects, vegetation, water flowers, etc. However, by popular usage the word 'pankaja' has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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