1989 (1) TMI 283

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....7. The brief point involved in the appeal is the classification of Chibb Steelage Micro Fire Cabinet manufactured by the appellant. The Assistant Collector has classified the said cabinet under sub-heading 8303.20 of the Harmonised Central Excise Tariff and has approved the Classification No. 4/86-87 accordingly. 2. The appellants have stated in the appeal (i) that the said cabinets cannot ....

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....e (Appeals) in support of their contention. The appellants have also quoted the CEGAT Order No. 55/85D, dated 8-2-1985 New Delhi. In the said case, the Tribunal has totally gone by the specifications of the Indian standards referred to earlier. 3. I have considered the facts of the case together with the record of personal hearing. Heading 8303 of the Central Excise Harmonised Tariff is similar t....

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....n his Order. The minimum thickness of steel plates for use in the manufacture of Safes was prescribed as 55 mm for outer plates and 3.5 mm for inner plates in the ISI Specifications 550-1979. In the case of the appellant the thickness of the body plate is only 0.9 mm and the thickness of the inner body plate is also 0.9 mm. Therefore, the strength of the cabinet is far below the standards prescrib....