1993 (1) TMI 158 - AT - Central Excise

Summary

Issues:
Classification of 'Fire Resistant Filing Cabinet' under Tariff Item 8304.00 or 8303.00.

Detailed Analysis:

1. Background and Clubbed Appeals:
The judgment pertains to the classification of the 'Fire Resistant Filing Cabinet' manufactured by M/s. Remington Rand of India Ltd. The appeal was filed against the impugned order passed by the Collector of Central Excise, New Delhi. The Department also filed appeals on the same issue. The three appeals were clubbed together for disposal.

2. Tariff Entries and Point of Consideration:
The main issue in question was whether the 'Fire Resistant Filing Cabinet' should be classified under Tariff Item 8304.00 as claimed by the party or under 8303.00 as per the Department. The relevant tariff entries for both items were provided for reference.

3. Arguments by Party and Department:
The party argued that the cabinet should be classified under 8304.00, emphasizing differences in construction and specifications compared to safes classified under 8303. They relied on previous tribunal decisions and ISI specifications to support their stance. The Department contended that the cabinet should be classified as armoured safes under 8303, highlighting the purpose of the item and its similarity to safes.

4. Judgment and Reasoning:
After considering arguments and records, the Tribunal found that the issue was previously addressed in a similar case. The Tribunal rejected the Department's argument regarding the lack of affidavits and affirmed the similarity in nature and description of the product. Referring to a previous decision, the Tribunal concluded that the cabinet fell short of safe requirements and should be classified under 8304.00.

5. Conclusion and Disposition:
Based on the above analysis, the Tribunal ruled in favor of the party, classifying the 'Fire Resistant Filing Cabinet' under sub-heading 8304.00. Other raised issues and the time-bar matter were not delved into due to the favorable classification decision. The three appeals were disposed of accordingly.