https://www.taxtmi.com/caselaws?id=73814 Steel cabinets, tables, benches, racks, tool holders and work benches specially fabricated for factory use were not treated as steel furniture under Item No. 40. Applying commercial parlance and dictionary meaning, furniture denotes movable articles of convenience or decoration used in ordinary domestic, office or similar settings. Because these goods were heavy-gauge, often fixed or capable of fixation, and designed for specialised industrial functions such as storing tools, dies, components, welding, inspection and work support, their dominant character was industrial equipment rather than furniture. The department's reliance on resemblance to cupboards or tables was insufficient. en-us Tue, 09 Aug 1988 00:00:00 +0530 Fri, 03 Jun 2011 16:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73814 Steel cabinets, tables, benches, racks, tool holders and work benches specially fabricated for factory use were not treated as steel furniture under Item No. 40. Applying commercial parlance and dictionary meaning, furniture denotes movable articles of convenience or decoration used in ordinary domestic, office or similar settings. Because these goods were heavy-gauge, often fixed or capable of fixation, and designed for specialised industrial functions such as storing tools, dies, components, welding, inspection and work support, their dominant character was industrial equipment rather than furniture. The department's reliance on resemblance to cupboards or tables was insufficient. Case-Laws Central Excise Tue, 09 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73814