TaxTMI 
TaxTMI 
1992 (8) TMI 174
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....8304.00 - Filing cabinets, card index cabinets, paper trays, paper rests, pen trays, office stamp stand and similar office or desk equipments of base metal other than office furniture of Heading No. 94.03." They classified tool boxes under sub-heading 7326.90 of which the relevant portion reads : "73.26 - Other articles of iron and steel" "7326.90 - Other" The Assistant Collector of Central Excise, Divn. V. Vadodara, issued show cause notice proposing to classify the filing cabinets and tool boxes under sub-heading 9403.00 which covers "Other furniture and parts thereof. "On considering the reply thereto, the Assistant Collector found from the catalogue of the product that the filing cabinets are designed for placement on the fl....
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....planatory Notes to Harmonised System of Nomenclature (HSN) for classification which was not permissible and the ld. Counsel pointed out that when the Tariff Heading 83.04 specifically included filing cabinets, there was no need to have recourse to Rules of Interpretation of Tariff or to HSN. The ld. Counsel argued that it is also well-settled that when the Tariff contained an entry specific for the goods in question, that is to be preferred to any other more general heading. In this context, the ld. Counsel relied upon the case law reported in 1990 (47) E.L.T. 374 (T) Collector of Customs v. Bengal Chemicals & Pharmaceuticals; 1992 (59) E.L.T. 279 (T), Collector of Central Excise v. Frozen Foods; 1983 (13) E.L.T. 1566 (S.C.), Dunlop India v....
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....n in the case of Madras Radiators Pressings v. Collector of Central Excise -1989 (44) E.L.T. 247 and submitted that the decision discussed the criteria as to what would constitute furniture and applying these criteria also, the filing cabinets are only items of furniture for general use. As regards tool boxes, the Assistant Collector, on examination of the technical drawing, has found that the goods are only cupboards with front opening. They were not boxes with lids. The goods are cupboards for tools and such items fall under Heading 94.03 as per Explanatory Notes to HSN. The Department was right in relying upon the technical drawing as it is the appellants' own document. The ld. SDR also relied upon Supreme Court decisions in the case of ....
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....lusion that the filing cabinets in question, are not those covered by Heading 83.04 would follow. This principle means that the meaning of a word is to be judged by the company it keeps which was lucidly brought out in the Supreme Court decision in the case of Rohit Pulp and Paper Mills v. Collector of Central Excise -1990 (47) E.L.T. 491. Therefore, considering that the other items in the Heading 84.03 along with filing cabinets are of a type which are in the nature of desk equipments, and also having regard to the exclusion of office furniture of Heading 94.03 in Heading 84.03 itself, it is held that filing cabinets in question, have been rightly classified under Heading 94.03 CETA in the light of Chapter Note 2 of the Chapter 94, and hav....