https://www.taxtmi.com/caselaws?id=80221 Classification of a steel fire cabinet under the Central Excise tariff depended on whether it met the tariff description of a safe under Heading 8303. The explanatory notes and ISI Specification No. IS : 550-1979 required safes to have substantial protective construction, including secure locks, armoured features and resistance against theft and fire. The cabinet's 0.9 mm body and inner plates, together with the absence of drill-proof steel and adequate lock protection, showed that it did not satisfy the minimum security and resistance standards of a safe. It was therefore not classifiable under Heading 8303 and was covered under Heading 94.03. en-us Tue, 24 Jan 1989 00:00:00 +0530 Wed, 15 Jun 2011 15:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80221 Classification of a steel fire cabinet under the Central Excise tariff depended on whether it met the tariff description of a safe under Heading 8303. The explanatory notes and ISI Specification No. IS : 550-1979 required safes to have substantial protective construction, including secure locks, armoured features and resistance against theft and fire. The cabinet's 0.9 mm body and inner plates, together with the absence of drill-proof steel and adequate lock protection, showed that it did not satisfy the minimum security and resistance standards of a safe. It was therefore not classifiable under Heading 8303 and was covered under Heading 94.03. Case-Laws Central Excise Tue, 24 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80221