https://www.taxtmi.com/caselaws?id=43930 Steel trolleys manufactured for mounting room coolers were classified as excisable steel furniture under Tariff Item 40, because they were made of steel tubes and answered that description. The Court rejected the argument that they were non-dutiable accessories of coolers under Tariff Item 29A, holding that use with another product does not prevent classification under the specific furniture entry where no separate tariff entry for trolleys exists. The result was that the trolleys remained liable to excise duty as steel furniture, and the assessee's challenge failed. en-us Wed, 25 Aug 1993 00:00:00 +0530 Tue, 22 Jun 2010 09:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43930 Steel trolleys manufactured for mounting room coolers were classified as excisable steel furniture under Tariff Item 40, because they were made of steel tubes and answered that description. The Court rejected the argument that they were non-dutiable accessories of coolers under Tariff Item 29A, holding that use with another product does not prevent classification under the specific furniture entry where no separate tariff entry for trolleys exists. The result was that the trolleys remained liable to excise duty as steel furniture, and the assessee's challenge failed. Case-Laws Central Excise Wed, 25 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43930