https://www.taxtmi.com/caselaws?id=41525 Classification under Item No. 40 of the First Schedule to the Central Excises and Salt Act, 1944 turned on whether the goods could properly be treated as steel furniture. Operation tables were not furniture in ordinary or commercial understanding and were therefore outside the entry, so excise duty was not payable on them. Orthopaedic and fracture tables were treated on the same footing and also fell outside Item No. 40, with no duty attracted. X-ray protective screens, however, were held to fall within the tariff entry as steel furniture, so the levy on those goods was sustained. en-us Wed, 10 Oct 1984 00:00:00 +0530 Thu, 31 Jul 2014 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41525 Classification under Item No. 40 of the First Schedule to the Central Excises and Salt Act, 1944 turned on whether the goods could properly be treated as steel furniture. Operation tables were not furniture in ordinary or commercial understanding and were therefore outside the entry, so excise duty was not payable on them. Orthopaedic and fracture tables were treated on the same footing and also fell outside Item No. 40, with no duty attracted. X-ray protective screens, however, were held to fall within the tariff entry as steel furniture, so the levy on those goods was sustained. Case-Laws Central Excise Wed, 10 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41525