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TMI Blog1996 (10) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... the opinion that the parts other than slotted angles and channels used in the erection of shelves and storage system would fall within the meaning of "parts of steel used in the preparation of steel furniture" under Tariff Item No. 40 but not the slotted angles and channels made of steel which fall in the exclusion clause of Item 40. Appeal dismissed. - 2699 of 1987 - - - Dated:- 10-10-1996 - A.M. Ahmadi, CJI and Sujata V. Manohar J. [Order]. - The Assistant Collector of Central Excise, Trichur, issued a notice calling upon the appellant to show cause why the goods manufactured by the appellant should not be classified as parts of steel furniture falling within the scope of Tariff Item No. 40 of the Central Excise Tariff. That ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .We have heard the learned counsel for the assessee at length as also the learned counsel for the Revenue. From the reply to the show cause notice it is clear that according to the assessee the products in question were slotted panels, strips, corner tapes, cladding sheets and partition plates, metal shoes etc. used for assembling storage systems in industrial units which did not fall within the definition of steel furniture in Entry 40 afore-quoted. On the other hand the Revenue contends that these articles are those used in the manufacture or fabrication of steel furniture and, therefore, they were rightly classified under Item 40 of the Central Excise Tariff. 4.On a plain reading of Item 40 afore-quoted it is clear that steel furniture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "articles of commerce or decoration used to furnish a house" and New Webster's English Dictionary defines it as "fitting, apparatus or necessary accessories for something; movable articles as tables, chairs, desks required for use or ornament in a house or office." It will be noticed from these dictionary meanings of the expression "furniture" that it has a wide connotation and includes all those articles which are used in a dwelling house or a place of business and commerce or a public building to furnish the establishment. In the instant case the articles are used in an industrial establishment as a row of shelves for displaying or storing products or industrial items in which that industrial establishment is dealing. Tariff Item No. 40 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, the parts manufactured by the appellant are being used for erecting storage racks as well as cat walks etc. and the Tribunal felt that they could be properly classified as steel furniture under Tariff Item No. 40. In taking this view, the Tribunal relied on the decision of the Gujarat High Court in Chandan Metal Products Private Limited v. State of Gujarat (1969 23 Sales Tax Cases 29). In that case, the assessee was manufacturing Iron Steel products component, parts and accessories and applied to the Deputy Commissioner of Sales Tax for determination of the rate of tax payable on sales of shelving racks. The assessee contended that the shelving racks were meant for use in office and not for personal convenience or for decoration and, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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