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TMI Blog1997 (7) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... aborated. The note as taken note of the CCE(A) is reproduced below : Table, kitchen or other household articles and parts thereof, or iron or steel, iron or steel wool, pot scouring and scouring or polishing pads, gloves and the like if iron or steel. The lower appellate authority has taken note of the decision of the Tribunal in the context of the erstwhile item No. 40 as set in this regard as under : `The Hon ble Tribunal in the case of M/s. Tata Engg. and Locomotive Co. Ltd. v. C.C.E. reported in 1988 (37) E.L.T. 432 (Tribunal) ruled that steel furniture-steel cabinets, steel tables, steel benches, steel racks and steel tool holders not meant for use or decoration in dwelling houses, place of business or public or private buildings but specially designed for use in works, and heavier in weight, made of thicker metal and costlier, not qualifying to be classified as steel furniture under item 40 of the CET. The ratio of the Hon ble Tribunal s decision is correctly applicable to the facts of the present case. The Hon ble Tribunal in Steel Authority of India Ltd. v. C.C.E. reported in 1988 (37) E.L.T. 375 (Tribunal) also ruled that such goods are not commonly known as fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ountant appearing for the respondents adopted the reasoning of the learned lower appellate authority and has pleaded that the burden is on the department to show that the goods do not fall under Heading 94.23. He has also referred us to the decision of the Tribunal in the case of TELCO v. C.C.E. reported in 1988 (37) E.L.T. 432. 5. We have considered the pleas made by both the sides. At the outset we would like to analyse the scope of the tariff heading 73.23 vis-a-vis 94.03 so far as the goods in question are concerned. Tariff 73.23 as it is worded and in respect of which elaboration is available under HSN clearly shows that the articles as are covered under this heading are such of those which are used in the kitchen or for the table use or are in the nature of household articles. Extract from this HSN is reproduced below: (A) TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF This group comprises a wide range of iron or steel articles, not more specifically covered by other headings of the Nomenclature, used for table, kitchen or other household purposes; it includes the same goods for use in hotels, restaurants, boarding-houses, hospitals, canteens, barracks, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of reference : 18. We are of the view that the Tribunal as well as the High Court fell into error of overlooking the fact that the structure of the Central Excise tariff is based on the internationally accepted nomenclature found in the HSN and, therefore, any dispute relating to tariff classification must, as far as possible, be resolved with reference to the nomenclature indicated by the HSN unless there be an express different intention indicated by the Central Excise Tariff Act, 1985 itself. The definition of a term in the ISI glossary, which has a different purpose, cannot, in case of a conflict, override the clear indication of the meaning of an identical expression in the same context in the HSN. In the HSN, block board is included within the meaning of the expression similar laminated wood" in the same context of classification of block board. Since the Central Excise Tariff Act, 1985 is enacted on the basis and pattern of the HSN, the same expression used in the Act must, as far as practicable, be construed to have the meaning which is expressly given to it in the HSN when there is no indication in the Indian Tariff of a different intention". In our view therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry benches (whether or not with glass cases, gas nozzles and tap fittings, etc.); fume-cupboards; unequipped drawing tables. The heading does not include: (a) Travelling chests, trunks and the like, not having the character of furniture (heading 42.02). (b) Ladders and steps, trestles, carpenters benches and the like not having the character of furniture; these are classified according to their constituent material (headings 44.21, 73.26, etc.). (c) Builders fittings (e.g. frames, doors and shelves) for cupboards, etc. to be built into walls (heading 44.18 if of wood). (d) Waste-paper baskets (of plastics, heading 39.26; of basket or wickerwork, heading 46.02; of base metal, headings 73.26, 74.19, etc.). (e) Hammocks (generally heading 56.08 or 63.06). (f) Mirrors designed for standing on the ground, such as cheval-glasses, swing-mirrors for shoe-shops, tailors, etc. (heading 70.09). (g) Armoured or reinforced safes (heading 83.03). On the other hand, containers specially designed to resist fire, impact and crushing and whose walls in particular do not offer any serious resistance to attempts at breaking them open by drilling or cutting are classified in this head ..... X X X X Extracts X X X X X X X X Extracts X X X X
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