M/S. Craft Interiors Pvt. Ltd vs Commissioner Of Central ...

The Supreme Court held that the items manufactured by the appellant, including storage cabinets and conference tables, are classified as excisable goods under Chapter 9403 of the Central Excise Tariff, contrary to the appellant's claim that they are immovable property. The Court emphasized that the nature of the goods, being known in the market as furniture, determines their classification for excise duty purposes. The appeal was dismissed, affirming the Tribunal's decision that the items are subject to excise duty.