LexM/S. CRAFT INTERIORS PVT. LTD. versus COMMISSIONER OF CENTRAL EXCISE, BANGALORE & ANR.
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.._ ... A MIS. CRAFT INTERIORS PVT. LTD. v. COMMISSIONER OF CENTRAL EXCISE, BANGALORE & ANR. .. OCTOBER 31, 2006 B [ASHOK BHAN AND MARKANDEY KA TJU, JJ.] • f Central Excise Tariff Act, 1985-Tariff Item No.9403-Furniture or fixture -Dictionary definitions show that ordinarily ''furniture" refers to c movable items-such as desks, tables, chairs, required for use or ornamentation in a house or office and is not something immovable or fvced in a position which can be removed only by cannibalizing-The latter are fixtures and not furniture-Though sometimes chairs, beds, tables, desks, etc. are affvced to. the ground, but they will still be called ''furniture" since popular meaning of the word ''furniture" would prevail over its dictionary meaning-Storage D units, running counters, over-head unit, rear and side unit, wall unit, pant1y unit and kitchen unit are ordinarily immovable or cannot be removed without cannibalizing, hence are not furniture-Words and Phrases-"Furniture"- Meaning of-Discussed. .. The question which arises for consideration in these appeals is whether E storage cabinets, kitchen counters, running counters, large reception/ conference tables etc. are excisable as furniture. The appellants submitted that these items are fixtures and not furniture, and hence not subject to levy of excise duty. F Allowing the appeals and remitting the matter to Tribunal for fresh consideration, the Court HELD: 1. A perusal of the definitions given in various dictionaries shows that ordinarily 'furniture' refers to movable items such as desks, tables, chairs, required for use or ornamentation in a house or office. Thus, G ordinarily furniture is not something immovable or something which is fixed in a position which can be removed only by cannibalizing. The latter are fixtures and not furniture. 171-G-H; 72-AI The Concise Oxford English Dictionary (Tenth Edn. Revised); Chambers English Dictionary and New Webster's Diction01y, referred to. H 68 ' -~ CRAFT INTERIORS PVT.LTD."· COMMNR. OF CENTRAL EXCISE. BANGALORE [MARKANDEY KA TJU. J.] 69 2.1. Though sometimes chairs, beds, tables, desks, etc. are affixed to A the ground, but nevertheless they will still be called as furniture. This is because while interpreting a word one should not only see the dictionary meaning but even more the popular meaning which the word has acquired in - common parlance. The word "furniture" has a meaning in common parlance which every layman understands. It commonly refers to chairs, desks, tables, B beds etc .. Hence, one should give it this popular meaning. [72-D) 2.2. Storage units, running counters, over-head unit, rear and side unit, wall unit, pantry unit and kitchen unit are ordinarily immovable or cannot be removed without cannibalizing, hence are not furniture. (72-A) "Mimansa Rules of Interpretation" by K.L. Sarkar (Second Edition c published by Modern Law Publication, Allahabad), referred to. CIVIL APPELLATE JURISDICTION : Civil Appeal Nos. 5823-5832 of 2005. From the Final Order No. 717-726/2005 dated 10.5.2005 in Appeal No. E/ D 144-145/2004, E/1302/2004, E/701-706/2004 and E/1295/2004 of the Customs, Excise & Sei"vice Tax Appellate Tribunal, South Zonal Bench at Bangalore. V. Lakshmikumaran, A.R. Madhav Rao, Alok Yadav [for M.P. Devanath] for the Appellant. K. Radhakrishnan, A. Subba Rao, B. Sunita Rao and Shilpa Singh [for E B.K. Prasad] for the Respondents. The Judgment" of the Court was delivered by - MARKANDEY KAT JU, J. These appeals have been filed under Section 35L(b) of the Central Excise Act, 1944 against the impugned order of the F Customs Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'The Tribunal'), South Zone Bench, Bangalore dated 10.5.2005. Heard learned counsel for the parties and perused the record. The appellant is a private limited company which undertakes various activities, which includes civil works, painting, ceiling work, electrical work, G 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 H / 70 SUPREME COURT REPORTS [2006] SUPP. 8 S.C.R. A places a purchase order to the appellants on a turnkey
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