https://www.taxtmi.com/caselaws?id=85403 Shelving panels and partition plates made for assembly racks or storage systems were treated as identifiable parts of steel furniture rather than as general articles of industrial use. Applying the controlling classification test, the Tribunal noted that exclusive use in storage racks, cat walks, ladders or platforms did not remove the goods from steel furniture classification. For the pre-28-2-1986 period, they fell under Tariff Item 40; for the later period, the corresponding entry was Heading 94.03 for other furniture and parts thereof, not Heading 7308.90. The assessee's alternative classification was rejected and the departmental classification was upheld. en-us Fri, 02 Aug 1996 00:00:00 +0530 Thu, 04 Aug 2011 17:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85403 Shelving panels and partition plates made for assembly racks or storage systems were treated as identifiable parts of steel furniture rather than as general articles of industrial use. Applying the controlling classification test, the Tribunal noted that exclusive use in storage racks, cat walks, ladders or platforms did not remove the goods from steel furniture classification. For the pre-28-2-1986 period, they fell under Tariff Item 40; for the later period, the corresponding entry was Heading 94.03 for other furniture and parts thereof, not Heading 7308.90. The assessee's alternative classification was rejected and the departmental classification was upheld. Case-Laws Central Excise Fri, 02 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85403