https://www.taxtmi.com/caselaws?id=74122 The Collector of Central Excise (Appeals) overturned the Assistant Collector's decision and classified the products as filing cabinets under Heading 83.04 of the Central Excise Tariff instead of as safes under Heading 83.03. The Collector determined that the products lacked the necessary characteristics to be classified as safes and emphasized that Heading 83.04 explicitly includes filing cabinets without consideration of additional features like fire resistance or security locks. The appeal was allowed, and the products were reclassified accordingly. en-us Tue, 01 Nov 1988 00:00:00 +0530 Mon, 06 Jun 2011 18:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74122 The Collector of Central Excise (Appeals) overturned the Assistant Collector's decision and classified the products as filing cabinets under Heading 83.04 of the Central Excise Tariff instead of as safes under Heading 83.03. The Collector determined that the products lacked the necessary characteristics to be classified as safes and emphasized that Heading 83.04 explicitly includes filing cabinets without consideration of additional features like fire resistance or security locks. The appeal was allowed, and the products were reclassified accordingly. Case-Laws Central Excise Tue, 01 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74122