2008 (1) TMI 107

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..... der 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 kitchen accessories" 3. The order of the Assistant Commissioner details all the articles which are 51 in numbers and also details the manufacturing process of the same. For better appreciation, we reproduce the relevant paragraph of the order of the Assistant Commissioner, as regards the manufacturing process: "The manufacturing process involved in this case is that the main raw material S.S. bright ba .....

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..... er 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 Pressure Cookers 7323.90 Other             CHAPTER -94 MISCELLANEOUS MANUFACTURED ARTICLE   94.03   9403.00 Other furniture and parts thereof   14. The Assistant Commissioner has held the said articles as kitchen and household articles falling under Chapter 73 based upon the examination of the respondent's literature; by a common parlance test upon; the report of the Superintendent and the interpretive rules. He has also r .....

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..... f 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 mere look at the product catalogue makes it clear that items are considered to be kitchen and other household articles by a common person as rightly observed by the Commissioner (Appeals). The Revenue has not produced any evidence to show as to how the said goods can be considered as furniture or kitchen furniture so as to merit classification under Chapter 94. The revenue's claim is merely based upon assumption and presumption and we find that lower authorities have gone through the details of the .....

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