TMI Blog1993 (1) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector of Central Excise, New Delhi. Feeling aggrieved by the orders passed by the Collector of Central Excise (Appeals), New Delhi on the very issue, the Department also filed appeal Nos. E/1714/92-B1 and E/3097/92-B1. Hence these three appeals are clubbed together and are being disposed of by this common order. 2. The point to be considered in these three appeals is whether Fire Resistant Filing Cabinet is classifiable under Tariff Item 8304.00 as claimed by the party or under 8303.00 as per the Department. 3. For the sake of ready reference the relevant tariff entries are reproduced as under: 8303.00 Armoured or reinforced safes, strong boxes and doors and safe deposit lockers for strong rooms, cash or deed boxes a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding that the item in question is classifiable under Heading 8303 as per impugned order No. 4/91 dated 5-2-1991 against which the party has come in appeal. 6. While arguing for the party Shri Chandrasekharan submitted that Fire Resistant Filing Cabinet cannot be classifiable under 8303 as they are not safes as described in 8303. He drew our attention to page 83A of paper book to show the difference between features specifications of safes and fire resistant filing cabinet. He said that fire resistant filing cabinet is made from steel sheet approximately 1mm thickness as against 1.5mm thickness made of special steel plates in case of safes and safes are reinforced with wire....melting and the intervening space is filled with heat resista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not have any drill-resisting layer or cover whatever over the lock or on any part of the entire cabinet. He said that in the instant case the party is not manufacturing the safes but only fire resistant cabinets and not only in nature and description the item in question differs from the safe and the value of the item is very less compared to the safes manufactured by the Steelage Industries and Godrej Company. Strongly relying upon the ratio of decision in case of Steelage Industries (supra) he said that fire resistant filing cabinets are not classifiable under 8303 on the ground that it is not ordinary steel cabinets/cupboard or reinforced safes and nevertheless it falls short of minimum requirement of a safe as understood in the trad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely it is classifiable as armoured safes as described under Heading 8303. 8. On a careful consideration of the arguments advanced by both sides with reference to the facts of the case and on perusal of the records including citation, we are of the view that this issue was squarely covered in the case of Steelage Industries Limited as cited above. We are not convinced with the argument of the Departmental Representative that no affidavits were filed in this case as regards nature and design of the product and this may be different as described in the case of Steelage Industries Ltd. We find that since beginning nature and description of the product is not in dispute and furthermore it has not been controverted by the Department to show th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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