https://www.taxtmi.com/circulars?id=6744 Where steel shelves, panels and partition plates are mainly used as furniture parts they are to be classified under the furniture tariff heading; if not mainly used as furniture and having broader industrial or structural uses they are to be classified under the structural steel tariff heading. The Board accepted the East Zone Tariff Conference decision and directed pending assessments be finalised according to this predominant use criterion. en-us Thu, 10 Aug 1989 00:00:00 +0530 Mon, 06 Jul 2009 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6744 Where steel shelves, panels and partition plates are mainly used as furniture parts they are to be classified under the furniture tariff heading; if not mainly used as furniture and having broader industrial or structural uses they are to be classified under the structural steel tariff heading. The Board accepted the East Zone Tariff Conference decision and directed pending assessments be finalised according to this predominant use criterion. Circulars Central Excise Thu, 10 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6744