https://www.taxtmi.com/caselaws?id=114474 Tool storage cabinets specially designed for factory tools, with drawers, thick-gauge steel and no common door, were treated in common parlance as cabinets rather than excluded cupboards, so the concessional notification applied. Centre-piece tables and moulded plastic chairs cleared in knocked-down condition retained their character as complete furniture when supplied as finished sets without separate assembly charges, and the notification benefit could not be denied on the ground that they were unassembled. The document also notes that the trolley issue was remitted for reconsideration on merits. en-us Fri, 23 Jul 2004 00:00:00 +0530 Tue, 15 May 2012 18:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114474 Tool storage cabinets specially designed for factory tools, with drawers, thick-gauge steel and no common door, were treated in common parlance as cabinets rather than excluded cupboards, so the concessional notification applied. Centre-piece tables and moulded plastic chairs cleared in knocked-down condition retained their character as complete furniture when supplied as finished sets without separate assembly charges, and the notification benefit could not be denied on the ground that they were unassembled. The document also notes that the trolley issue was remitted for reconsideration on merits. Case-Laws Central Excise Fri, 23 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114474