https://www.taxtmi.com/caselaws?id=89502 Library systems made of iron and steel that function as book shelves or racks are classifiable as furniture under CET sub-heading 9403.00, rather than as other articles of iron and steel. Their usability in a house or office and their recognisable character as shelving distinguish them from factory-use metal items. Because Notification No. 80/90 excludes book shelves and racks from its scope, such library systems do not qualify for exemption. The departmental classification and denial of exemption were sustained. en-us Tue, 08 Dec 1998 00:00:00 +0530 Tue, 27 Sep 2011 15:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89502 Library systems made of iron and steel that function as book shelves or racks are classifiable as furniture under CET sub-heading 9403.00, rather than as other articles of iron and steel. Their usability in a house or office and their recognisable character as shelving distinguish them from factory-use metal items. Because Notification No. 80/90 excludes book shelves and racks from its scope, such library systems do not qualify for exemption. The departmental classification and denial of exemption were sustained. Case-Laws Central Excise Tue, 08 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89502