https://www.taxtmi.com/caselaws?id=44665 Tariff classification of panels, strips, cladding sheets, partition plates, metal shoes and similar components used to assemble industrial storage racks, catwalks and ladders turns on whether they answer the ordinary meaning of parts of steel furniture. Components forming shelving and storage systems may fall within that description even where installed in industrial establishments. However, the tariff entry's express exclusion for slotted angles and channels made of steel remains controlling. Accordingly, articles other than slotted angles and channels are classifiable as parts of steel furniture, while the excluded items fall outside that entry. en-us Thu, 10 Oct 1996 00:00:00 +0530 Tue, 08 Jul 2014 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44665 Tariff classification of panels, strips, cladding sheets, partition plates, metal shoes and similar components used to assemble industrial storage racks, catwalks and ladders turns on whether they answer the ordinary meaning of parts of steel furniture. Components forming shelving and storage systems may fall within that description even where installed in industrial establishments. However, the tariff entry's express exclusion for slotted angles and channels made of steel remains controlling. Accordingly, articles other than slotted angles and channels are classifiable as parts of steel furniture, while the excluded items fall outside that entry. Case-Laws Central Excise Thu, 10 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44665