9911796707
TMI Blog1988 (11) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... /87, dated 27-1-1987 (F.No. C.Ex./CL/Ch-83/Steelage/E-157/86) passed by the Assistant Collector Central Excise Division E, Bombay. Shri N.D. Khosla, Consultant and Shri D.E. Edulji, Assistant Accountant appeared before me for a personal hearing on 27-5-1988 and reiterated the pleas and submitted written submission and copy of CEGAT order No. 55/1985-D, dated 8-2-1985 and order-in-appeal No. M-1645 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing cabinet, under sub-heading 8303.20. The appellant contended that item 1 to 6 classifiable as cabinets under sub-heading 8304.11 on the ground that each of the aforesaid product was a filing cabinet. In support of their argument the appellant relied on order-in-appeal No. M-1645-1646/BI-569-570/86, dated 14-8-1986 passed by the Collector of Central Excise (Appeals), Bombay. 3. The Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iture of Heading 94.03. 6. From the plain reading of Heading 83.04 it will be seen that filing cabinets are specifically covered under this heading. Only the office furniture of Heading 94.03 have been excluded from the perview of this heading. It is seen that the impugned products have been classified under 83.03 because it protects against theft and fire. The reasoning given by the Assistant C ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
