https://www.taxtmi.com/caselaws?id=74721 Slotted panels, strips, corner plates, cladding sheets, partition plates and metal shoes were treated as components normally used to fabricate steel furniture such as storage racks. Their classification as parts of steel furniture under Item 40 of the Central Excise Tariff was upheld because their essential character remained that of furniture components, even though some could also be used in cat walks, ladders, platforms or other industrial structures. Authorities and trade references concerning complete finished goods or items not functioning as furniture were held inapplicable to such parts. en-us Mon, 27 Jul 1987 00:00:00 +0530 Fri, 10 Jun 2011 15:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74721 Slotted panels, strips, corner plates, cladding sheets, partition plates and metal shoes were treated as components normally used to fabricate steel furniture such as storage racks. Their classification as parts of steel furniture under Item 40 of the Central Excise Tariff was upheld because their essential character remained that of furniture components, even though some could also be used in cat walks, ladders, platforms or other industrial structures. Authorities and trade references concerning complete finished goods or items not functioning as furniture were held inapplicable to such parts. Case-Laws Central Excise Mon, 27 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74721