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TMI Blog1992 (8) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... , pen trays, office stamp stand and similar office or desk equipments of base metal other than office furniture of Heading No. 94.03. They classified tool boxes under sub-heading 7326.90 of which the relevant portion reads : 73.26 - Other articles of iron and steel 7326.90 - Other The Assistant Collector of Central Excise, Divn. V. Vadodara, issued show cause notice proposing to classify the filing cabinets and tool boxes under sub-heading 9403.00 which covers Other furniture and parts thereof. On considering the reply thereto, the Assistant Collector found from the catalogue of the product that the filing cabinets are designed for placement on the floor. He applied Chapter Note 2 to Chapter 94 CETA which says that the articl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was not permissible and the ld. Counsel pointed out that when the Tariff Heading 83.04 specifically included filing cabinets, there was no need to have recourse to Rules of Interpretation of Tariff or to HSN. The ld. Counsel argued that it is also well-settled that when the Tariff contained an entry specific for the goods in question, that is to be preferred to any other more general heading. In this context, the ld. Counsel relied upon the case law reported in 1990 (47) E.L.T. 374 (T) Collector of Customs v. Bengal Chemicals Pharmaceuticals; 1992 (59) E.L.T. 279 (T), Collector of Central Excise v. Frozen Foods; 1983 (13) E.L.T. 1566 (S.C.), Dunlop India v. Union of India; and 1988 (33) E.L.T. 22 (Madras) - Tamil Nadu Newsprint P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 89 (44) E.L.T. 247 and submitted that the decision discussed the criteria as to what would constitute furniture and applying these criteria also, the filing cabinets are only items of furniture for general use. As regards tool boxes, the Assistant Collector, on examination of the technical drawing, has found that the goods are only cupboards with front opening. They were not boxes with lids. The goods are cupboards for tools and such items fall under Heading 94.03 as per Explanatory Notes to HSN. The Department was right in relying upon the technical drawing as it is the appellants own document. The ld. SDR also relied upon Supreme Court decisions in the case of Elson Machines v. Collector of Central Excise -1988 (38) E.L.T. 571 to say tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.04 would follow. This principle means that the meaning of a word is to be judged by the company it keeps which was lucidly brought out in the Supreme Court decision in the case of Rohit Pulp and Paper Mills v. Collector of Central Excise -1990 (47) E.L.T. 491. Therefore, considering that the other items in the Heading 84.03 along with filing cabinets are of a type which are in the nature of desk equipments, and also having regard to the exclusion of office furniture of Heading 94.03 in Heading 84.03 itself, it is held that filing cabinets in question, have been rightly classified under Heading 94.03 CETA in the light of Chapter Note 2 of the Chapter 94, and having regard to its design as reflected in the appellants catalogue for the prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as CETA largely follows HSN classification. Further, once the tool boxes are seen to be in the nature of furniture as cupboards, they stand excluded from Chapter 73 by virture of Section Note 1(K) to Section XV (under which Chapter 73 occurs). This Section Note reads as follows : 1(K) - This Section does not cover articles of Chapter 94 (for example furniture, mattresses supports, lamps and lighting fittings...... It is also not possible to accept the argument that the lower authorities should not have gone by the technical drawing because it is appellants own document relating to the very type of toot box style 1140 of which classification was sought. It is, further, found that this is not a case of the Department seeking to modify ..... X X X X Extracts X X X X X X X X Extracts X X X X
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