TMI Blog1998 (8) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... A.K. Agarwal, SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. The appellants herein are purchasing particle board, laminated sheets and adhesive material. They are cutting the particle board in specified size according to requirement of their customers who are three manufacturers of steel furnitures. They cut the similar size of the laminated sheets and fix them together wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rers of steel furniture but their pro-duct are in standard sized rectangular shapes which could be used not only on steel furniture but also for wooden furniture or as partition panels and like uses wherever board is required. In other words, these have multiple uses, no special design, and shape had been given to particle laminated boards so as to make them clearly identifiable as essential parts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been given any special shape and design so as to make them identifiable as essential components of steel furniture. 3. Ld. SDR Shri A.K. Agarwal, for the respondents submits that admittedly the goods had been supplied to the three manufacturers of steel furnitures. They have actually been used as table tops of steel furniture. Therefore, they are clearly to be considered as parts of steel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... table tops of steel table as well as wooden table but also for the purpose of wooden partition. He further submits that benefit of notification is not admissible only for those parts which have been given some special shape and design so as to make them clearly essential component of steel furniture. No such shape or design has been imparted to the laminated particle boards except that they are c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e particle boards into specified sizes will not impart them the special shape or design so as to make them identifiable as essential component of steel furniture. We are, therefore, of the view that benefit of Notification No. 60/86 cannot be denied to the goods in question inasmuch as it is admitted to the Revenue that these are being used as parts of furniture but they are not identifiable as es ..... X X X X Extracts X X X X X X X X Extracts X X X X
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