9911796707
TMI Blog2008 (1) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... per: Archana Wadhwa, Member (J)]. -1. The present appeal of the Revenue is against the order of Commissioner (Appeals) vide which he has rejected the Revenue's appeal and upheld the order passed by the Assistant Commissioner as regards the respondent's products, by holding them as kitchen and household articles and rejecting the claim of the Department classifying the same as furniture falling under Chapter 94. 2. The various articles manufactured by the respondents can be categorized as under: "1. Baskets of different sizes for various usages in kitchen 2. Grain Trolley 3. Hot Plats and Cylinder Trolley 4. Trays for different usage in kitchen 5. Other Misc. items for kitchen use like household articles, Bathroom articles and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OR IRON OR STEEL 73.26 Other articles of iron or steel Forged or stamped, but not further worked 7326.11 Grinding balls and similar articles for mills 7326.19 Other - Articles of iron or steel wire: 7326.21 Tyre head wire rings intended for used in the manufacture of tyres for cycles and cycle-rickshaws 7326.29 Other 7326.90 Other 73.23 Table, kitchen or other household articles and parts thereof, of iron and steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like of iron or steel. 7323.10 P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be used in the house for keeping shoes. The other articles are integral part of wardrobe for hanging and keeping clothes, The Superintendent report, who has visited the premises and verified the product is also to the effect that the items are meant for use in shelves below the kitchen platform and also other household articles. Heading 7323 specifically covers kitchen or other' articles and as such, has to be preferred over chapter 94, which relates furniture and part thereof. By no stretch of imagination, the kitchen and household articles can be considered as furniture items. Though there is no other evidence produced on record to show that the other goods are considered as kitchen article and household articles but we find that a me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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