1998 (12) TMI 148 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the order classifying a library system made of iron and steel as furniture under CET sub-heading 9403.00, not eligible for exemption. The product, recognized as a book shelf or rack, falls under furniture category, not as other articles of iron and steel. The decision cited from the Bombay High Court regarding steel furniture items not applicable in this case. The appeal was rejected, and the impugned order upheld.