1993 (8) TMI 82 - SC - Central Excise

Summary

The Supreme Court dismissed the appeal against the Punjab and Haryana High Court's judgment. The dispute was about whether steel trolleys, used for coolers, were excisable under Tariff Item 40. The High Court held the trolleys were dutiable as furniture under Tariff Item 40. The Supreme Court agreed, stating trolleys made of steel tubes are steel furniture and thus dutiable. The appeal was dismissed with no costs.