https://www.taxtmi.com/caselaws?id=40749 Classification under Tariff Item No. 40 had to be determined by the ordinary and common parlance meaning of the goods, not by mere resemblance to furniture or by a departmental notification that could not enlarge the tariff entry. Trolleys used in the factory for shifting materials, storage bins, stainless steel pump stands, and a box with door were found not to be steel furniture because they were not articles used as furniture for human convenience or comfort. The seven items were therefore outside Tariff Item No. 40 and not liable to excise duty as steel furniture; the assessment and penalty orders were unsustainable. en-us Wed, 31 Oct 1979 00:00:00 +0530 Fri, 14 May 2010 12:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40749 Classification under Tariff Item No. 40 had to be determined by the ordinary and common parlance meaning of the goods, not by mere resemblance to furniture or by a departmental notification that could not enlarge the tariff entry. Trolleys used in the factory for shifting materials, storage bins, stainless steel pump stands, and a box with door were found not to be steel furniture because they were not articles used as furniture for human convenience or comfort. The seven items were therefore outside Tariff Item No. 40 and not liable to excise duty as steel furniture; the assessment and penalty orders were unsustainable. Case-Laws Central Excise Wed, 31 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40749