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TMI Blog2008 (5) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... t was held that the products "Plastic shelves used in bathroom for keeping small items like tooth paste, brushes, creams and soaps etc. or on table, top or in kitchen, being movable household articles" are classifiable under sub-heading 3924.90. While the Tribunal in the case of Pradeep Rathod v. Commissioner of Central Excise, Surat as reported at [2003 (158) E.L.T. 118 (Tri.-Mumbai)] held "Trolleys with several columns of 40cm for keeping articles are classifiable as furniture under heading 94.03 of Central Excise Tariff Act, 1985 and not as household articles of plastics under Heading 39.23". 4. Heard both sides and perused the records. 5. It is the submission of the Ld. JDR that the judgment of the Tribunal in the case of Pradeep Rathod (Supra) has clearly held that the articles which are manufactured by the respondent would squarely get covered under Chapter 94.03 of Central Excise Tariff Act, 1985. It is the submission that on an appeal filed by the very same respondent, the Hon'ble Supreme Court has dismissed the Civil Appeal and hence the said products manufactured by the respondent are classifiable under Chapter 94.03 of Central Excise Tariff Act, 1985. It is the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th several columns of 40cm for keeping articles and they were having wheels. It was also brought to our notice that in the earlier case no material was produced to indicate that the column rack is designed for placing on table top or on kitchen counters, bathroom counters etc. It is the submission chat in the recent case as reported at [2007 (210) E.L.T. 85 (Tri. - Ahmd.), sufficient evidence was produced and reliance was placed on the HSN Explanatory Note to Chapter 94. It is the submission that the articles which were in dispute before the Tribunal in the earlier case were totally different than the articles which were disputed before the Tribunal in the current case. He would submit that the decision rendered by the Bench of the Tribunal at Ahmedabad is correct judgment. 7. We considered the submission made at length by both sides and perused the records. The Referral Bench has found that there are two conflicting judgments on the classification of the products manufactured by the respondents. The judgment and the order of the Tribunal in the case Pradeep Rathod v. Commissioner of Central Excise, Surat as reported at [2003 (158) E.L.T. 118 (Tri. - Mumbai)], came to the conclus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that this Chapter does not cover other wall fixtures such as coat, hat and similar racks, key racks clothes-brush hangers and newspaper racks, nor furnishings such as radiator screens. Similarly, the Chapter excludes the following types of goods not designed for placing on the floor small articles of cabinet work and small furnishing goods of wood (heading 44.20) and office equipment (e.g. sorting bodes, paper trays) of plastics or of base metal (heading 39.26 or 83.04)". (Emphasis Supplied) It can be seen from the above reproduced HSN Explanatory Note to Chapter 94, a specific exclusion has been carved out and clearly indicates that it does not cover the small furnishing goods of wood and office equipments of plastics or of base metal. The samples of the product in dispute, were produced before us today. It is seen that articles were made of plastic and they are nothing but small articles (other household articles) as these small shelves (as called by the respondent) could only, necessarily, be placed either on the table or on the kitchen platform or on the bathroom platform for keeping small articles. We find that the Tribunal in the second case has co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut designed for placing on other furniture or shelves or for hanging on walls or from the ceiling. It therefore follows that this Chapter does not cover other wall fixtures such as coat, hat and similar racks, key racks clothes-brush hangers and newspaper racks, nor furnishings such as radiator screens. Similarly, the Chapter excludes the following types of goods not designed for placing on the floor small articles of cabinet work and small furnishing goods of wood (heading 44.20) and office equipment (e.g. sorting bodes, paper trays) of plastics or of base metal (heading 39.26 or 83.04)". As it is clear from the above, Chapter 94 does not cover articles designed for placing on other furniture or shelf or for hanging on the wall or from the ceiling inasmuch. As it has already come on record that the plastic shelf manufactured by the appellants are being used by the consumer by placing the same on table tops or kitchen shelves or bathroom shelves, the same would get excluded for the purview of Chapter 1994. On the other hand we find that Chapter Heading 39.24, which is to the following effect. Tableware, kitchenware, other household articles and toilet articles, of plastics, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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