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TMI Blog2004 (6) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... them. 2.1 Shri B.L. Narasimhan, learned Advocate, mentioned that the Appellants manufacture the following goods :- (1) Visible Recorder cabinet, (2) Metal holder for VRC, (3) Fire Resistant Cabinet (FRC), (4) Fire Resistance Filing Cabinet (FRFC), (5) Fire Resistance Record Cabinet Junior (FRRC), (6) Fire Resistance Floppy Storage Cabinet (FRFSC), (7) Pass Book Cabinet (PBC) 2.2 The learned Advocate submitted that the goods manufactured by the Appellants are sold mainly to banks for specialized purposes and as organizational tools; that the Visible Recorder is used as a specimen signature holder; that the Fire Resistant Cabinets which weigh around 250 to 850 kgs. are specially armoured filing ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al level. 3.1 The learned Advocate, further, submitted that for an article to be called furniture it has to satisfy the definition given in HSN Explanatory Notes of Chapter 90 which reads as under : for the purpose of this chapter, the term furniture means : (A) Any movable articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic 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, aircrafts, railway coaches, motor vehicles, caravan-trailers o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for use in works and heavier in weight, made of thicker metal are not qualified to be classified as furniture. He also relied upon the decision in the case of CCE, Bombay-I v. Steelage Industries Ltd., 1997 (95) E.L.T. 83 (T) wherein it has been held by the Tribunal that Fire Resisting Filing cabinet is classifiable under Heading 83.04 . 3.3 He also contended that the goods in question are not known as furniture in common parlance and are in fact bought and sold as office equipments; that the Fire Filing Resistant cabinets and Card Index cabinets are used in banks, industrial and government and are used for storing and retrieving of information; that these goods are used as office equipment and are not bought and sold as furniture; th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Appeal Memo as Annexure J ) I find that the same has been shown to be placed on floor on its stand. In these circumstances, I am unable to accept the plea of the Appellants that the products manufactured by them were not designed to be placed on the floor. 4.2 The learned SDR relied upon the decision in the case of Elefur Industries (India) P. Ltd. v. CCE - 1993 (63) E.L.T. 108 (T) wherein it has been held by the Tribunal that though filing cabinets are specifically mentioned in Heading 83.04, a reading of the heading as a whole shows that filing cabinet finds mention therein along with other items such as paper trays, pen trays, and similar office or desk equipment of base metal, other than office furniture of Heading 94.03 . T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signed to stand on the floor. 5. We have considered the submissions of both the sides. Heading 83.04 applies to filing cabinets, card index cabinet, paper trays, paper rest, pen trays, office stamp stand, and similar office or desk equipments of base metal other than furniture of Heading 94.03. It is apparent from the heading itself that the heading covers the specified items mentioned therein and similar office or desk equipment of base metal subject to the condition that these are not office furniture of Heading 94.03. Explanatory Note of HSN clearly mentions that Heading 83.04 covers office equipment provided the equipment is not designed to stand on the floor or is not otherwise covered by Note 2 to Chapter 94 (Heading 94.03). Heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Heading 83.04, under Heading 94.03 as the same were designed to be placed on the ground/floor. The Tribunal in that decision has also noted that the Heading 83.04 excludes the office furniture of Heading 94.03. The learned Advocate for the Appellants has relied upon the decision in the case of Steelage Industries Ltd., 1997 (95) E.L.T. 83. In the said decision the dispute was regarding classification of Fire Resisting Filing cabinet whether under Heading 83.04 or 83.03. The Tribunal has classified it under Heading 83.04 relying the earlier decision in the case of CCE v. Steelage Industries Ltd. - 1985 (21) E.L.T. 204. In the decision reported in 21 E.L.T., Tribunal has clearly held the fire safe recorder as steel furniture under old Tar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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