1999 (6) TMI 135

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....e Respondents. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the matter relates to the classification of filing cabinets and plan filing cabinets. Some other items were also involved in the appeal filed by M/s. Indian Drawing & Equipment Industries before the Collector of Central Excise (Appeals) with which, however, we are not concerned. The learned Colle....

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....roceeding to deal with the matter on merits after hearing Shri R.K. Sharma, learned SDR. 3. Shri R.K. Sharma, learned SDR submitted that the matter is already covered by the Tribunal decision in the case of M/s. Elefur Industries (India) Pvt. Ltd. v. Collector of Central Excise reported in 1993 (63) E.L.T. 108 (Tribunal). The Tribunal had taken a view that the filing cabinets were office f....