Cut-to-size boards are not identifiable furniture components where no special shape or design is imparted.

Laminated particle boards cut only to specified sizes, without any special shape or design, were held not to become identifiable essential components of steel furniture. Mere cutting to size did not change their character from general-use boards into specially shaped parts, even if supplied for use as table tops. On that basis, the exemption under Notification No. 60/86-C.E. could not be denied, and the impugned order was set aside with consequential relief.

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Issues: Whether laminated particle boards cut to specified sizes, without any special shape or design, were identifiable essential components of steel furniture so as to deny the benefit of Notification No. 60/86-C.E. dated 10-2-1986.

Analysis: The goods were merely rectangular pieces of board cut to the required sizes and no special shape or design had been imparted to them. Cutting the boards to size did not by itself make them identifiable as essential components of steel furniture. On the description of the goods, they remained general-use boards and could not be treated as specially shaped parts of steel furniture merely because they were supplied for use as table tops.

Conclusion: The benefit of Notification No. 60/86-C.E. could not be denied and the goods were not identifiable essential component parts of steel furniture.

Final Conclusion: The impugned order was set aside and the appeal was allowed with consequential relief.

Ratio Decidendi: Goods that are only cut to size, without being given a special shape or design, do not become identifiable essential components of a larger article for the purpose of denying an exemption notification.

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