https://www.taxtmi.com/caselaws?id=82498 Fire-resistant filing cabinets are classifiable as filing cabinets rather than armoured or reinforced safes where their construction, plate thickness, security features and trade recognition do not meet the essential characteristics of a safe. The absence of drill-proof or burglary-resistant features, together with similarity to an earlier fire-safe record cabinet, supports classification according to the article's true commercial identity. Such cabinets fall under Tariff Item 8304.00, not Tariff Item 8303.00. en-us Thu, 14 Jan 1993 00:00:00 +0530 Tue, 05 Jul 2011 15:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82498 Fire-resistant filing cabinets are classifiable as filing cabinets rather than armoured or reinforced safes where their construction, plate thickness, security features and trade recognition do not meet the essential characteristics of a safe. The absence of drill-proof or burglary-resistant features, together with similarity to an earlier fire-safe record cabinet, supports classification according to the article's true commercial identity. Such cabinets fall under Tariff Item 8304.00, not Tariff Item 8303.00. Case-Laws Central Excise Thu, 14 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82498