https://www.taxtmi.com/caselaws?id=89502 An iron and steel library system recognisable as a book shelf or book rack is treated as furniture for tariff purposes and is classifiable under CET sub-heading 9403.00 rather than as other articles of iron and steel under CET sub-heading 7326.90. The article notes that a precedent on factory-use metal items was distinguished because this product was suitable for use in a house or office. Where the exemption notification excludes book shelves and racks, such goods fall outside the exemption under Notification No. 80/90 and do not qualify for relief. 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 An iron and steel library system recognisable as a book shelf or book rack is treated as furniture for tariff purposes and is classifiable under CET sub-heading 9403.00 rather than as other articles of iron and steel under CET sub-heading 7326.90. The article notes that a precedent on factory-use metal items was distinguished because this product was suitable for use in a house or office. Where the exemption notification excludes book shelves and racks, such goods fall outside the exemption under Notification No. 80/90 and do not qualify for relief. Case-Laws Central Excise Tue, 08 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89502