Classification of shelves, Panels and partition plates of steel - CERA Point - Regarding - Central Excise - 11/89

Classification of shelves, Panels and partition plates of steel - CERA Point - Regarding Circular No. 11/89 Dated 10-8-1989 [From F. No. 13/13/89-CX.1] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Classification of shelves, Panels and partition plates of steel - CERA Point - Regarding. Reference is invited to the Minutes of the East Zone Tariff-cum-General Conference held at Shillong on 27th 28th April, 1989 circulated in Board's letter F. No. 264/3/89-CX.8, dated 21-6-1989 on the above subject. 2. Doubts have been raised regarding correct classification of shelves, panels and partition plates of steel whether under old T.I. 40 (and new tariff under Chapter 94) or old T.I. 68 (and new tariff under Chapter 73.) CERA as contended that these products are classifiable under old C. Ex. T.I. 40 and under Chapter 94 of the new tariff as these have got multiple uses and or mainly used in steel furnitures. The matter was discussed in the East Zone Tariff conference held on 27th 28th April 1989. During discussion, a reference was made to the CEGAT judgment in the case of Collector of Central Excise v. Trigan Metal Sections wherein it has been held that panels, shelves and partition plates of steel are not parts of steel furniture since these are not only used in assembling steel furniture but are also used in making other structurals in industrial units. Representatives of C AG pointed out to another CEGAT order in the case of M/s. New Chelur Manufacturer [CEGAT SB-D-1989 (21) ECR-03] wherein it has been held that such products are classifiable as steel furniture only. The Conference took note of the definition of shelves, panels and partition plates as given in Board's instructions F. No. 1/Steel furniture/68 and unanimously decided that shelves, panels and partition, plates of steel were classifiable under T.I. 40 of the old tariff and under heading 94.03 of the new tariff if the same are mainly used as furniture parts otherwise the correct classification would be under T.I. 68/heading 7308.90. 3. The matter was further examined in the Board's office and it is decided to accept the decision of the East Zone Tariff Conference. 4. Pending assessments may be finalised accordingly.