1988 (11) TMI 210

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tor of Central Excise (Appeals)]. - The appeal is directed against the order No. E-12/87, dated 27-1-1987 (F.No. C.Ex./CL/Ch-83/Steelage/E-157/86) passed by the Assistant Collector Central Excise Division E, Bombay. Shri N.D. Khosla, Consultant and Shri D.E. Edulji, Assistant Accountant appeared before me for a personal hearing on 27-5-1988 and reiterated the pleas and submitted written submiss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) fire Resisting Filing cabinet. 6.  2 FRFC/CL - (having two drawers fitted with combination lock) fire resisting filing cabinet, under sub-heading 8303.20. The appellant contended that item 1 to 6 classifiable as cabinets under sub-heading 8304.11 on the ground that each of the aforesaid product was a filing cabinet. In support of their argument the appellant relied on order-in-appeal ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ers filing cabinets, card index cabinet papers trays ..........and similar office equipment of base metal, other than office furniture of Heading 94.03. 6. From the plain reading of Heading 83.04 it will be seen that filing cabinets are specifically covered under this heading. Only the office furniture of Heading 94.03 have been excluded from the perview of this heading. It is seen that the imp....