TMI Blog2008 (5) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... ding No. 3924.90 of CETA 1985 as "Household Articles" and the said claim of the respondent stands accepted by the Ld. Commissioner (Appeals) while it is the Revenue's claim that the classification of the said products would correctly falling under Chapter Heading 9403.00 as "furniture". 3. The referral bench has noted that in an identical issue in respect of the very same respondents in a Final Order dt. 6-12-2006 as reported at [2007] (210) E.L.T. 85 (Tri.-Ahmd.)] it 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.LT 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 Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 94.03 of Central Excise Tariff and not as plastic articles under sub-heading 3926.00. It was emphasized that once the classification of the items under Chapter Heading 94.03 is upheld by the Apex Court, the question of classifying the very same articles in some other chapter heading does not arise. 6. On the other hand, the Ld. Counsel appearing for the respondent would submit that the articles in question, in the case of the appellant, in the earlier issue, was trolleys with 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sware, linen, medicaments, toilet articles, radio-television receivers, ornaments, etc.) and separately presented elements of unit furniture. (ii) Seats or beds designed to be hung or to be fixed to the wall. Except for the goods referred to in subparagraph (B) above, the term "furniture" does not apply to articles used as furniture but 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)". (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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther or side by side, for holding various objects or articles (books, crockery, kitchen utensils, glassware, linen, medicaments, toilet articles radio television receivers, ornaments, etc.) and separately presented elements of unit furniture. (iv) Seats or beds designed to be hung or to be fixed to the wall. Except for the goods referred to in subparagraph (B) above, the term "furniture" does not apply to articles used as furniture but 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 ceilin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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