Furniture parts classification turns on identifiability, not exclusive industrial use, for shelving panels and partition plates.

Shelving panels and partition plates made for assembly racks or storage systems were treated as identifiable parts of steel furniture rather than as general articles of industrial use. Applying the controlling classification test, the Tribunal noted that exclusive use in storage racks, cat walks, ladders or platforms did not remove the goods from steel furniture classification. For the pre-28-2-1986 period, they fell under Tariff Item 40; for the later period, the corresponding entry was Heading 94.03 for other furniture and parts thereof, not Heading 7308.90. The assessee's alternative classification was rejected and the departmental classification was upheld.

---

---

Issues: Whether shelving panels and partition plates manufactured for use in assembly racks or storage systems were classifiable under Tariff Item 40 upto 28-2-1986 and thereafter under Heading 94.03, or under T.I. 68 and thereafter Heading 7308.90 as claimed by the assessee.

Analysis: The goods were the same as those earlier considered by the Tribunal in a connected classification dispute involving steel slotted panels and partition plates. The controlling test applied was whether the items were identifiable as parts of steel furniture; exclusive industrial use for storage racks, cat walks, ladders or platforms did not take them outside that classification. Following the earlier decision, the Tribunal held that shelving panels and partition plates were properly classifiable as parts of steel furniture under Tariff Item 40 for the pre-28-2-1986 period. For the period thereafter, the appropriate entry was Heading 94.03, which covers other furniture and parts thereof, and not Heading 7308.90.

Conclusion: The classification claimed by the assessee was rejected and the departmental classification was upheld.

Final Conclusion: The appeal failed and the impugned classification order stood affirmed.

Ratio Decidendi: Goods identifiable as parts of steel furniture remain classifiable as such notwithstanding their exclusive industrial use in storage systems or similar installations.

---