1996 (8) TMI 171

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..... The classification of shelving panels and partition plates manufactured and used by the appellants for assembly racks or storage system - whether under Tariff Item 40 of the Tariff for the period 28-2-1986, and thereafter under Heading 94.03 of the Central Excise Tariff Act, 1985 as contended by the Department or T.I. 68 upto 28-2-1986, and thereafter under Heading 7308.90 as claimed by the ap .....

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..... etc., and, therefore, could not be identified as parts of steel furniture (the argument which was accepted by the Collector (Appeals) was rejected by the Tribunal in that case. The ratio of that judgment is applicable in totality to the present case in which also the claim of the appellants is that the items being exclusively for use for the industrial purpose were not identifiable as parts of ste .....

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