https://www.taxtmi.com/caselaws?id=42482 For excise classification, the ordinary commercial meaning and actual use of the goods govern whether an item falls within a tariff entry for steel furniture. Articles made of steel are not treated as furniture merely because of their shape, nomenclature or inclusion in departmental lists if their true character is industrial equipment rather than household or office furniture. On that approach, trolleys, storage bins, pump stands and similar factory-use articles are outside Tariff Item No. 40 and cannot be subjected to duty and licensing as steel furniture. The analysis rejects reliance on names alone and requires classification by common parlance and functional character. en-us Tue, 09 Oct 1979 00:00:00 +0530 Fri, 11 Jun 2010 15:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42482 For excise classification, the ordinary commercial meaning and actual use of the goods govern whether an item falls within a tariff entry for steel furniture. Articles made of steel are not treated as furniture merely because of their shape, nomenclature or inclusion in departmental lists if their true character is industrial equipment rather than household or office furniture. On that approach, trolleys, storage bins, pump stands and similar factory-use articles are outside Tariff Item No. 40 and cannot be subjected to duty and licensing as steel furniture. The analysis rejects reliance on names alone and requires classification by common parlance and functional character. Case-Laws Central Excise Tue, 09 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42482