1998 (12) TMI 148

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..... [Order per : Jyoti Balasundaram, Member (J)]. - This is an appeal against the order of the Collector of Central Excise (Appeals), Vadodara by which he has held that the "library system" made of iron and steel, manufactured by the appellants herein falls for classification under CET sub-heading 9403.00 as an item of furniture, other than furniture items covered by CET sub-heading 9402.00 and ar .....

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..... Customs reported in 1989 (42) E.L.T. 396 (Bom.), relied upon by the appellants is not applicable to the facts of the present case - in that case, the Court held that the metal tube trolley, mini trolley, storage bins, etc., usable only in factories, are not items of steel furniture in view of the connotation of the expression "furniture" as articles to be used for convenience or comfort of a human .....

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