2006 (12) TMI 300 - AT - Central Excise

Tribunal classifies plastic shelves as household articles, appellant wins appeal

The Tribunal ruled in favor of the appellant, classifying the plastic shelves under Heading 3924.90 as household articles of plastic rather than 'Other ... Shelf - Demand - Limitation - Suppression Issues involved: The correct classification of the plastic shelves manufactured by the appellant under Heading 3924.90 or Tariff Heading 9403.00. Summary: The dispute in the present appeal pertains to the classification of the plastic shelves manufactured by the appellant, with the revenue contending that they should be classified as 'Other shelved furniture' under Tariff Heading 9403.00. The Commissioner upheld this classification, imposing duty, penalties, and confiscation. The appellant argued that the shelves should be classified under Heading 3924.90 as household articles of plastic. After considering technical literature, product usage, and legal principles, the Tribunal held in favor of the appellant, classifying the shelves under Heading 3924.90. Additionally, the demand was found to be barred by limitation, as the appellant had provided necessary information in their declarations. Consequently, penalties imposed on the appellants were set aside. The appeals were allowed in favor of the appellants.