M/S CRAFT INTERIORS PVT. LTD. vs COMMR.OFCENTRAL EXCISE,BANGALORE

The Supreme Court, in this judgment, addressed the classification of items such as storage cabinets and kitchen counters under the Central Excise Tariff. It held that these items, despite being immovable and part of civil works, are classified as furniture under Sub-heading 9403 of the Central Excise Tariff, thus making them liable for excise duty. The Court affirmed the findings of the Customs, Excise and Service Tax Appellate Tribunal, concluding that the nature of the goods does not exempt them from excise duty under the Central Excise Act, 1944.