https://www.taxtmi.com/caselaws?id=73815 Classification under Tariff Item 40 depended on common parlance and ordinary commercial understanding of the goods as furniture, with user and utility as relevant indicators; the majority treated hospital-use items such as trolleys, bedsheets, bows and wheelchairs as hospital furniture and upheld classification, while the concurring members would not treat them as furniture on the material before the Tribunal. On confiscation, redemption fine and penalty, the majority accepted evidence that power was used on 9-1-1973 as sufficient to sustain confiscation and a redemption fine, but reduced the penalty because regular prior use of power was not satisfactorily proved. en-us Wed, 10 Aug 1988 00:00:00 +0530 Fri, 03 Jun 2011 17:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73815 Classification under Tariff Item 40 depended on common parlance and ordinary commercial understanding of the goods as furniture, with user and utility as relevant indicators; the majority treated hospital-use items such as trolleys, bedsheets, bows and wheelchairs as hospital furniture and upheld classification, while the concurring members would not treat them as furniture on the material before the Tribunal. On confiscation, redemption fine and penalty, the majority accepted evidence that power was used on 9-1-1973 as sufficient to sustain confiscation and a redemption fine, but reduced the penalty because regular prior use of power was not satisfactorily proved. Case-Laws Central Excise Wed, 10 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73815