Articleship Training
36 Points
Joined July 2008
hiii
Since sofa and chairs, etc. are movable and marketable commodities they are 'goods', as one would interpret in the light of the decision of the caselaw Delhi Cloth & General Mills Ltd.
Also making sofa out of various inputs amount to manufacture. Hence, excise duty is leviable on such sofa , chairs, etc. unless the goods have been specifically exempted by any notification to that effect.
I don't have any idea reagrding to their exemption but i m sure that if not exempted they are excisable & duty has to be paid.
Regards,
Paresh.