1998 (5) TMI 140

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....aroop, JDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - This appeal is directed against the Order-in-Appeal No. 103/96, dated 14-8-1996 passed by Commissioner (Appeals), Bangalore setting aside the Order-in-Original No. 118, dated 2-3-1994 passed by the Assistant Collector of Central Excise, Bangalore. 2. Appellant, engaged in the manufacture of Plastic Stand for Ref....

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....GHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME PLATES AND THE LIKE; PREFABRICATED BUILDINGS". Chapter Heading 94.03 relates to "Other furniture and parts thereof". This heading follows 94.01 dealing with "Seats" and 94.02 dealing with various kinds of furniture and chairs. 5. Chapter 39 of the tariff deals with "Plastics and Articles thereof." Head....

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..... The heading of Chapter 94 of HSN is identical to heading of Chapter 94 of the Central Excise Tariff. Heading 94.03 of HSN deals with "OTHER FURNITURE AND PARTS THEREOF". The explanatory notes under this heading read as follows :- "This heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, show-cases, tables, tel....

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.... 94.03. The scheme of the Central Excise Tariff more or less follows the HSN scheme. Therefore an understanding of the meaning and content of the expression `furniture' occurring in Chapter 94 of Central Excise Tariff should be based on the HSN scheme and explanatory notes, going by which, the expression `Furniture' would take in the stand for refrigerators also. We find the High Court of Punjab &....