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TMI Blog1997 (5) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... items of furniture under Item No. 40 of the erstwhile Central Excise Tariff. The Asstt. Collector of Central Excise, Bombay, who adjudicated the matter observed that in common parlance these trolleys were not understood as vehicles, and that the purpose of these trolleys was akin to food trolley, air-conditioning trolley, dressing trolley, tea trolley, etc., which were all classifiable as articles of furniture. He classified these trolleys under Heading No. 94.03 of the Tariff as other furniture. The order passed by the adjudicating authority was confirmed by the Collector of Central Excise (Appeals), Bombay. 2. The matter was heard on 12-2-1997 when Shri Naveen Mullick, Advocate appearing for the appellants stated that the matter related to the classification of the trolleys under the new Central Excise Tariff in force from 1-3-1986. He referred to the product description and submitted that the trolleys in question were for carriage of the goods within the industrial establishments, and were not items of furnishing. He further submitted that these trolleys were not marketed as articles of furniture. 3. In reply, Shri M. Jayaraman, JDR appearing for the Revenue stated that pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar group. All the items in one group should be considered in a generic sense (refer Supreme Court s decision in Nagar Mahapalika, Bareilly v. State of U.P. - 1988 (1) SCALE 307. 6. Further, before we embark upon the classification of the goods, classified by the appellants as vehicles and classified by the Revenue as `furniture , we have to remember that both vehicles and the furniture are terms having diverse meanings depending upon the situation and the context. In the present situation, no single criteria could facilitate correct classification of the goods in question. Total effect thereof had to be seen. The appellants had claimed classification of the items in question as vehicles primarily on the ground that they are used for carriage of the goods; but every article which is used for carriage of the goods is not a vehicle. The trolley in question had castors, but so have the suit cases. They carry the goods but everything that carry goods is not a vehicle. They store, hang and keep the clothes - whether the clothes are dirty or washed will not change the character of the items used for storing, hanging, keeping and carrying. The essential character to these items is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... among others, to be pushed or pulled manually. It was further explained that the hand propelled vehicles included trolleys of various kinds including those specialised for use in particular industries. The essential character for classification under this Heading of the goods in question was that of a vehicle. The question for consideration is whether the trolleys described above are in the nature of vehicles. 8. Vehicle is a means of carrying, conveying or transporting. It is a carriage or conveyance used on land or in space. A carriage, wagon, sled, train, automobile or other conveyance having wheels or runners and used on land is a vehicle. Under Section 2 (28) of the Motor Vehicles Act, 1988 motor vehicle or `vehicle means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer; but does not include a vehicle running upon fixed rails or a vehicle of a special type having less than 4 wheels fitted with engine capacity of not exceeding 25 cubic centimeters. It is clear that everything that transports and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egislature, they were articles of furniture. In the case of Electronics Ltd. v. Superintendent of Central Excise - 1980 (6) E.L.T. 350 (P H) trolley type stands for room air-coolers were held to be steel furniture. The Punjab Haryana High Court at Chandigarh in Paras 5 6 of their judgment observed as under :- 5. The word `furniture is not defined in the Act and according to Webster s Dictionary. It means the articles of convenience or decoration used to furnish a house, apartment, place of business or other accommodation etc. especially movable articles such as chairs, tables, beds, cabinets, desks, stoves etc. In Corpus Juris Secundum, Volume 37, at page 1412, the word furniture is defined as under :- A comprehensive term of very broad meaning and general application whose meaning changes so as to take the colour of, or be in accord with, the subject to which it is applied. It has been variously defined as meaning anything which furnishes or equips; a supply of necessary, convenient or ornamental articles, for any business or residence, or with which a residence is supplied, equipment, outfit, supplies, that which fits or equips for use or action, that which fits or s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... items in dispute were operation tables, beds including flower beds, bed-side lockers, dressing carriages, instrument tables and self-propelling chairs meant to be used as hospital equipment. As there was no material placed on the record indicating that by reason of the description, design and equipment of the articles, they were liable to be described as furniture, the plea of the State that the said items were taxable as furniture was negatived. Therefore, none of the two cases is of any help to the petitioner and the stand taken by it that the trolley being an accessory to the air-cooler would not be covered by the word, steel furniture has to be negatived. 12. Thus the trolleys (sic) in question were more akin to the furniture than the vehicle. 13. Furniture are movable articles and contents, of houses, rooms, schools, offices, etc. They provide comfort and convenience in our daily life. In the absence of a sufficiently clear indication of any particular commercial or popular meaning attributable to the words furniture and other furniture , we may turn to the dictionary to find out its ordinary meaning as distinct from its scientific and technical meaning. The word furn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling house or an office or used for decoration is not determinative of the matter. The test is whether the article is ordinarily so used and can be accepted as such according to the general or popular notion as furniture (refer Allahabad High Court in the case of Commissioner of Sales Tax, U.P., Lucknow v. Dhingra Co. - 1979 STC 43 at 268 Allahabad). The storage and stacking is also a function of furniture. Moving the item within the given space will not rob it from the character of being an item of furniture. 14. The items under consideration were designed for placing on the floor or ground. They were used for convenient handling of dirty and washed clothings. They were used in hotels or hospitals; but they could as will be used in a large household hostel, banquet hall, etc. They could be useful for display exhibition etc. The way, they were designed they could be used for keeping linens, bed spreads and the like for hanging ironed clothes and storing various belongings and garments. There is nothing in their shape and design they were in the nature of a vehicle. Between the vehicle and the furniture, the items in question are more akin to the items of furniture than a transp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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