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TMI Blog1991 (9) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... fit the various equipments in a particular type of aircraft. Unlike the normal kitchen trolleys, these trolleys manufactured by the petitioners for use in aircraft also have space for storage of trays and beverages to be placed in an insulated space below the top tray. When they are not in actual use in the aircraft, they are fitted in the special niches provided for them in the galley by means of a fastening mechanism. They are mostly of aluminium frame and their body is made of fibre glass or decorative laminate. 2. Till the end of 1977, for the purpose of assessment of Central Excise duty under the Central Excises and Salt Act, 1944, these trolleys were classified and cleared under Tariff Item 68 of the First Schedule. However, on 25t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... came to be passed on 20th June, 1981 in review inter alia holding that the food trolleys manufactured by the petitioners are rightly classifiable as steel furniture under Tariff Item 40 of the Central Excise Tariff. The impugned order in appeal was thus modified accordingly. Being aggrieved by this Final order in review, the petitioners have approached this Court by way of this Writ Petition. 5. Shri Atul Setalwad with Shri C.M. Korde instructed by M/s. Little Co. appear for the petitioners. Shri R.V. Desai with Shri P.N. Menon appears for the respondents. Oral and written submissions were made by the learned Counsel supported by case law. 6. The two main contentions that arise for our consideration are : (1) Whether the conclusion of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, the same is placed in a slot of the size of the trolley and is concealed in the wall with a locking arrangement. 9. In our opinion, it cannot be conceived that such a trolley can be used in a household so as to be called a furniture. The word "furniture" is not defined under the said Act or rules framed thereunder. Ordinarily, furniture would be something which is to furnish or to supplement something for the better use of that thing or place such as for the comfort and convenience of residents of a house, for example, furniture in a drawing room or furniture in a dining room. But where certain articles which are made are exclusively used for a special purpose and which cannot ordinarily be used in a household, they cannot be classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustries, Lucknow v. Commissioner of Sales Tax, Uttar Pradesh, Luck-now. 11. The only reasoning in the impugned order dated 20th June, 1981 passed in review is: "Since several essential components of the trolleys are made of steel, Government are of the view that the food trolley would rightly be classifiable as 'steel furniture' under Tariff Item 40 of Central Excise Tariff, whether the percentage of steel used was very high or not." This reasoning is in fact devoid of any reasoning. Before finding whether it is 'steel furniture', it has to be found out whether it is 'furniture'. As observed above, since the food trolleys herein are specially manufactured for exclusive use in aircraft and are made of various sizes to suit each different ..... X X X X Extracts X X X X X X X X Extracts X X X X
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