Classification of photocopier stand assembly as a mounting stand, not a steel cupboard, upheld for exemption purposes.

A stand assembly for a desk-top photocopier was held not to be a cupboard of steel for the purposes of Notification No. 80/90-C.E. The physical features, including holes on the top for firm fixing of the photocopier, showed its essential use was as a mounting stand; the presence of a lower shelf for stationery did not alter its character. In the absence of evidence that it was used as a cupboard for any purpose other than carrying or fixing the photocopier, the exemption was correctly available.

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Issues: Whether the stand assembly for a desk top photocopier was a cupboard of steel so as to fall within the excluded category and deny the benefit of Notification No. 80/90-C.E. dated 20-3-1990.

Analysis: The stand assembly had holes on the top for firm fixing of the photocopier, and the presence of a shelf below for stationery did not by itself make it a cupboard. The physical features of the goods showed that its essential use was as a stand for mounting the photocopier, not as a cupboard. No evidence was produced to show that it was used as a cupboard for purposes other than carrying or fixing the photocopier.

Conclusion: The stand assembly was not classifiable as a cupboard of steel and the exemption under Notification No. 80/90-C.E. was rightly allowed.

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