9911796707
TMI Blog1985 (2) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... iture and safes were liable to the same rate of central excise duty, though under two different tariff headings, till 28-2-1979. The respondents had submitted classification lists classifying their Firesafe Record Cabinet under Item 48 as a safe which was approved by the Department. The Budget of 1979 increased the duty leviable on safes to 35% ad valorem while the rate on steel furniture was fixed at 25% ad valorem. Thereafter, in August, 1979, the respondents filed a fresh classification list requesting for classification of their Firesafe Record Cabinet under Item 40 as steel furniture. The Assistant Collector, who adjudicated upon the matter, upheld the classification under Item 48 as per the previous practice. The Appellate Collector, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incorporated therein : - (1) The cabinet has a double wall construction. The average space between the inner and outer case is 50 mm. This space is filled with special fireproofing compound in order to make the cabinet resistant to fire. (2) Further, the cabinet has air tight doors working on tongue and groove principle, with asbestos strip liner fitted in the groove. This asbestos strip gets compressed by the tongue when the door is locked shut. (3) The cabinet is locked by a six lever dual control key lock. (4) In addition, the cabinet has eight shooting bolts, each of 20 mm. diameter, three on each vertical side and one each on the top and the bottom side. The trade catalogue of the cabinet further states that if desired co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stand burglary and is neither drill-proof nor even drill-resistant and it does not have any drill-resisting layer or cover whatever over the lock or on any part of the entire cabinet. (4) The cabinet has no burglary resistance to speak of. Its lock can be broken by hammering. Secondly, the respondents assert that their Firesafe Record Cabinet is known in the trade, and described in their literature, only as a cabinet. As seen from the affidavits of certain banks and their other customers filed by them, it is not designed for storage of cash, jewellery and other valuables and their buyers use it only for keeping more important files and documents. The description of the cabinet as a safe at one place in their trade catalogue was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that of a safe. The thickness of its plates is practically half of those of a safe. It has no guard plate and drill-proof layer. Its lock is not burglary resistant. We are conscious that sub-standard or inferior quality goods do not go out of the Tariff entry just for that reason. But the point is that the Firesafe Record Cabinet, the classification of which is before us, is neither designed nor recognised in the trade and industry as a safe. On this point, the large number of affidavits filed by the respondents have remained uncontroverted by the Department. The various banks and other customers of the respondents have stated unanimously-that they do not use the cabinet for storage of cash, jewellery and other valuables-which are the stora ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
