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    Central Excise

    Manufacture or service - These blinds are in the nature of...

    Blinds Classified as Movable Property Despite Wall Mounting, Similar to Easily Removable Curtains.

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    Central ExciseDecember 13, 2017Case LawsAT

    Manufacture or service - These blinds are in the nature of curtains and cannot be said to become immovable properties when they are mounted on the wall. The roller blinds can be unbolted and removed at any time which renders these blinds to be in the nature of movable rather that immovable property - AT

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