9911796707
TMI Blog1998 (5) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice U.L. Bhat, President]. This appeal is directed against the Order-in-Appeal No. 103/96, dated 14-8-1996 passed by Commissioner (Appeals), Bangalore setting aside the Order-in-Original No. 118, dated 2-3-1994 passed by the Assistant Collector of Central Excise, Bangalore. 2. Appellant, engaged in the manufacture of Plastic Stand for Refrigerators, filed several classification lists in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LUMINATED SIGNS, ILLUMINATED NAME PLATES AND THE LIKE; PREFABRICATED BUILDINGS . Chapter Heading 94.03 relates to Other furniture and parts thereof . This heading follows 94.01 dealing with Seats and 94.02 dealing with various kinds of furniture and chairs. 5. Chapter 39 of the tariff deals with Plastics and Articles thereof. Heading 39.26 relates to Other articles of plastics and articl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter 94 of the Central Excise Tariff. Heading 94.03 of HSN deals with OTHER FURNITURE AND PARTS THEREOF . The explanatory notes under this heading read as follows :- This heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, show-cases, tables, telephone stands, writing desks, escritories, book-cases and othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urniture occurring in Chapter 94 of Central Excise Tariff should be based on the HSN scheme and explanatory notes, going by which, the expression `Furniture would take in the stand for refrigerators also. We find the High Court of Punjab Haryana in the decision reported in 1980 (6) E.L.T. 350 regarded trolley for air cooler as furniture under erstwhile T.I. 40. This position lends strength to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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