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TMI Blog1998 (3) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Tariff Act and whether steel ladder are classifiable under Heading 7308.90 or 7326.90. 2. Shri J.P. Kaushik, Advocate, submitted on behalf of the appellants that the steel chains are used in the pickling process to keep the M.S. Components of transmission towers separated from one to another so that the removal of rust, scale etc., is complete; that if the components are not chained the process of cleaning them would not be complete. He relied upon the decision in the case of Kinetic Honda Motor Ltd. v. C.C.E., 1997 (23) RLT 371 (T), in which it was held that steel trolleys which are used for storing or carrying parts of final products to the shop for assembly are entitled to the benefit of the Notification No. 217/86 as these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heading 73.08 as parts of structure and not as other articles of iron and steel under Heading 7326.90. 2.3. With regard to steel racks, he submitted that it is not furniture as per the definition of the furniture given in explanatory notes to HSN. According to it, furniture means any movable article, which have the essential characteristics that they are constructed for placing on the floor or ground and which are used mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals, dentists surgeries, etc. or ships, aircraft, railway coaches, motor vehicles, caravan-trailers or similar means of transport. He contended that nowhere the word ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts that steel chains which are used for tieing the angles and channels before these are dipped in acid for the purpose of cleaning are neither apparatus, equipment, tools, or appliances. As the steel chains are used in relation to the manufacture of the final products of the appellants, the benefit of notification No. 217/86 cannot be denied. It has been decided by the Appellate Tribunal in many cases including the cases relied upon by the appellants that the input need not form part of the finished product. 5. Steel ladders are goods by themselves. No doubt these steel ladders are fixed with the transmission tower for the purpose of climbing but as these are articles of iron and steel, they are rightly classifiable under Heading 7326.90 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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