https://www.taxtmi.com/caselaws?id=74034 Steel panels, partition plates and shelves were considered in relation to Tariff Item 40 and Notification No. 52/70, which withheld exemption only where parts of steel furniture had a special shape or design making them clearly identifiable as essential components. The decisive point was whether the goods were specially adapted only for steel furniture; they were found to have multiple industrial uses, including catwalks, ladders and mezzanine floors, and the Department failed to prove the required special shape or design. The Board's clarification on unassembled furniture did not control the scope of the later exemption notification. On that basis, the goods were treated as classifiable under Tariff Item 68 rather than as exempt-denied parts of steel furniture. en-us Tue, 25 Oct 1988 00:00:00 +0530 Mon, 06 Jun 2011 12:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74034 Steel panels, partition plates and shelves were considered in relation to Tariff Item 40 and Notification No. 52/70, which withheld exemption only where parts of steel furniture had a special shape or design making them clearly identifiable as essential components. The decisive point was whether the goods were specially adapted only for steel furniture; they were found to have multiple industrial uses, including catwalks, ladders and mezzanine floors, and the Department failed to prove the required special shape or design. The Board's clarification on unassembled furniture did not control the scope of the later exemption notification. On that basis, the goods were treated as classifiable under Tariff Item 68 rather than as exempt-denied parts of steel furniture. Case-Laws Central Excise Tue, 25 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74034