1994 (2) TMI 162 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case where a manufacturer classified Tubular trollies under Tariff Item 68, but a show cause notice reclassified them under Tariff Item 40. The appellants argued that the trolley is not furniture and cited a Bombay High Court judgment. The Revenue claimed the trolley is furniture based on a Punjab & Haryana High Court judgment. The Tribunal ruled in favor of the appellants, stating the trolley is not furniture but a necessary part of the dairy industry, falling under Tariff Item 68. The appeal was allowed.