A.Lala, J. - (1.) - Under this writ petition, the petitioner challenged an order being No. 274 of 1975 passed in revisional application by the appropriate Joint Secretary to the Government of India, Ministry of Finance. The impugned order is as follow: "The Government of India has considered the points raised in the revision Application and those urged at the time of personal hearing. The Petitioners have urged that they are not manufacturer of steel furniture, they only fabricate according to the design and drawings given by the customers. The petitioners' product i.e. "double tier tubuler dismantinable bunk" is used inside the tent by the military by embedding in earth with cement concrete for sleeping purposes. Without dismantling from the earth it cannot be removed. The bunks are not furniture; these are fixtures. Those are not movable articles are those which can be removed, as such but the bunks can be removed only by dismantling by unscrewing the nuts and bolts. Railway bunks are exempted under Collector's trade notice No. 89/steel furniture-3/68 dated 41.69 hence petitioners' product is also exempted likewise. The list appended to the collector's trade notice dated 4.1.69 contains the names of steel furniture wherein bunk has not included irrespective of the list not being exhaustive, bunk cannot be treated as steel furniture. They have further contended that even assuing but not admitting that the petitioners' products are steel furniture then in that case the cost of 'Newar' should be excluded from the assessable value. Government observe that furniture ordinarily means the movable contents of a house or room e.g. table, chairs, cots, etc. whereas a fixture in a "thing fixed or fastened in position". These tubular bunk frames after fixing with 'newar' are used as cots for sleeping. It is seen that these were detachable side frames and both upper and lower bunks are also detachable. Even if the structural frame legs may require being embedded in earth by cement of otherwise, the fact of 'detachability makes the item 'furniture'. Excise duty, is therefore, chargeable and it should be paid on the goods in the form those are supplied and cleared. In view of the foregoing, the Government of India does not find any ground to interfere with the order-in-appeal which is correct in law & based on the facts of the case. The Revision application is rejected accordingly". 2 Therefore, the only question before the writ Court is whether the authority concerned was justified in holding "Double Tier Tubular Dismantinable Bunk "is furniture or not. A sketch of such tubular bunk is produced before this Court and kept with the record from which it appears that 'Newar' and four rods on the four sides can be removed from such specialised products. Therefore, the Court goes by the meaning of the furniture. The meaning of the furniture is as follows : "1. The Concise Oxford Dictionary. Furniture- 1. The movable equipment of a house, room etc. e.g. tables, chairs and beds.
(2.) Naut. a ship's equipment esp. tackle etc.
(3.) Accessories, e.g. the handles and lock of a door.;