https://www.taxtmi.com/caselaws?id=95795 Racks, cabinets and card frames used to house electronic apparatus were held not to qualify as parts under Chapter Heading 85.38 because the manufacturer failed to prove that the underlying apparatus were themselves classifiable under Chapter Headings 85.35, 85.36 or 85.37, and that the items were suitable for sole or principal use with such goods. In the absence of that proof, the goods were treated as furniture under Chapter Heading 94.03, and the Revenue's classification prevailed. The Tribunal also followed its earlier identical decision on the same classification question. en-us Thu, 04 Jan 2001 00:00:00 +0530 Thu, 15 Dec 2011 10:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95795 Racks, cabinets and card frames used to house electronic apparatus were held not to qualify as parts under Chapter Heading 85.38 because the manufacturer failed to prove that the underlying apparatus were themselves classifiable under Chapter Headings 85.35, 85.36 or 85.37, and that the items were suitable for sole or principal use with such goods. In the absence of that proof, the goods were treated as furniture under Chapter Heading 94.03, and the Revenue's classification prevailed. The Tribunal also followed its earlier identical decision on the same classification question. Case-Laws Central Excise Thu, 04 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95795