1988 (11) TMI 210

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The appeal is directed against the order No. E-12/87, dated 27-1-1987 (F.No. C.Ex./CL/Ch-83/Steelage/E-157/86) passed by the Assistant Collector Central Excise Division E, Bombay. Shri N.D. Khosla, Consultant and Shri D.E. Edulji, Assistant Accountant appeared before me for a personal hearing on 27-5-1988 and reiterated the pleas and submitted written submission and copy of CEGAT order No. 55/198 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... CL - (having two drawers fitted with combination lock) fire resisting filing cabinet, under sub-heading 8303.20. The appellant contended that item 1 to 6 classifiable as cabinets under sub-heading 8304.11 on the ground that each of the aforesaid product was a filing cabinet. In support of their argument the appellant relied on order-in-appeal No. M-1645-1646/BI-569-570/86, dated 14-8-1986 passed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ...and similar office equipment of base metal, other than office furniture of Heading 94.03. 6. From the plain reading of Heading 83.04 it will be seen that filing cabinets are specifically covered under this heading. Only the office furniture of Heading 94.03 have been excluded from the perview of this heading. It is seen that the impugned products have been classified under 83.03 because it pro .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X