https://www.taxtmi.com/caselaws?id=83282 Steel tables and steel cupboards fabricated separately and fitted into mobile service units were treated as ordinary iron and steel furniture because the assessee failed to show that they were specially designed as integral components of the unit. The classification under Tariff Item 40 was therefore upheld. Penalty under the Central Excise Rules was also sustained because the goods were separately dutiable articles and the prescribed declaration and duty-payment procedure had not been followed before fitting them into the unit. en-us Mon, 13 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 13:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83282 Steel tables and steel cupboards fabricated separately and fitted into mobile service units were treated as ordinary iron and steel furniture because the assessee failed to show that they were specially designed as integral components of the unit. The classification under Tariff Item 40 was therefore upheld. Penalty under the Central Excise Rules was also sustained because the goods were separately dutiable articles and the prescribed declaration and duty-payment procedure had not been followed before fitting them into the unit. Case-Laws Central Excise Mon, 13 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83282