1997 (9) TMI 229

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..... The very short point for consideration in this appeal is whether wooden boxes manufactured by the assessees for use by the schools for storing unwanted goods and for transportation of such goods were classifiable under a residual category as articles of wood under Heading 4410.90 or as other furniture under Heading 94.03. The Assistant Collector classified the boxes as furniture citing Section N .....

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..... in 1988 (37) E.L.T. 375 which defines the term `furniture . In the judgment, the Tribunal had held that a Tool Cabinet which resembled a storage cabinet used in a house but which was fabricated specially to perform specific functions did not merit classification under Chapter 40. The order meant that where a cupboard is not specifically designed for performing a specific function it would continue .....

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