9911796707
TMI Blog1996 (10) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... with the aid of power, whether in assembled condition and parts of such steel furniture (but excluding slotted angles and channels made of steel)." 2.The rate of duty was stated to be 25 per cent ad valorem. The appellant showed cause by his detailed reply on 18-11-1982 wherein the appellant emphasized that the goods are used for industrial structures and are, therefore, not liable to be classified under the said entry. On 2-12-1982 the Assistant Collector ruled that the goods were parts of steel furniture and were classifiable under the afore-mentioned Tariff Item No. 40. However, on appeal, the Appellate Collector, Madras by his order dated 19-4-1983 allowed the appeal holding that the articles could not be identified as parts of steel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed they do not fall within the exemption clause, namely, slotted angles and channels made of steel. Our attention was drawn to a Circular F. No. 33/26/68-CX-VII wherein it was stated that "specially designed manufactures of steel like counters, storage cabins, cat walks, etc. used in industrial establishments" cannot be regarded as steel furniture. 5.Our attention was also drawn to a communication bearing No. CBEC. F. No. 33/26/68-CX-VII, dated 21-11-1968 which states that the Board consider that letter racks and letter or paper trays do not attract Tariff Item No. 40 provided in the case of letter racks, the dimensions does not exceed 400 mm in length x 250 mm in width x 350 mm in height. Thus this communication expressely refers to lette ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereof. 7.In reply to the show cause the appellant pointed out that the supplies were made to Industrial Undertakings for being used in setting up storage structure, cat walks, counters etc. Thus these items are used for the erection of storage structure, cat walks, ladders etc. as permanent fixtures in Industrial Establishments. The Circular F. No. 33/26/68-CX-VII, however, deals with specially designed completed items of steel such as counters, storage cabins, cat walks etc. It will not cover panels, strips, cladding sheets etc. which can be used for assembling storage racks or cat walks or other items of steel. The question then is whether these fall within the definition of steel furniture in Tariff Item No. 40 extracted above. 8.The T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which we have reproduced earlier and came to the conclusion that both the items were steel furniture and were liable to tax accordingly. 9.We find from the photograph shown to us by the learned counsel for the appellant that the parts manufactured by the appellant are used for erecting shelves in industrial establishment and since they are taken to almost the ceiling height, ladders and cat walks have to be erected for the purposes of approaching those shelves used for storing or displaying industrial stocks. In the circumstances, we are of the opinion that the parts other than slotted angles and channels used in the erection of shelves and storage system would fall within the meaning of "parts of steel used in the preparation of steel fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
