2000 (2) TMI 429

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.... Ltd. or under Heading No. 94.03 as furniture as claimed by the Revenue. 2. Shri B.N. Rangwani, ld. Consultant for the Assessee, submitted that the assessee manufacture products called as Modular System such as Racks, Cabinets, Card Frames etc.; that these cabinets, racks are used as basis to locate different elements and components of electrical circuits including electronic and numerical controls; that these cabinets are manufactured to internationally standardised dimension; that these racks are being suitable for use solely or principally in different components of electrical circuits including electronic and numerical control falling under Headings 85.35 to 85.37 they are classifiable under Heading 85.38. He, further, submitted....

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....to or in electrical circuits and boards, panels, consoles, desks, cabinets and other basis equipped with the two or more apparatus of Heading 85.35 or 85.36; that the impuged goods are not used as a part to fit any different components of the computer instrumentations so as to complete the final product; that since the impugned products are merely used for housing finished product they are correctly classifiable under Heading 94.03. He also mentioned that I.S.I. specifications are for dimension of panels and racks (482.6 mm. system) and this cannot be taken as a guide for classifying the impugned product. He also relied upon the decision in the case of Nima Ltd. v. C.C.E. - 1989 (21) ECR 94 (T) wherein it was held that the sliding storage s....

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....ral use and also furniture for special use. It also mentions that the Heading includes furnitures for (1) Private Dwellings, hotels, etc., (2) Offices, (3) Schools, (4) Churches, (5) Shops, Stores, Workshops etc. such as counters, dress racks, shelving units, compartments or drawer cup boards, cup boards for tools, etc.; special furnitures (with cases or drawers) for printing works, and (6) Laboratories or technical offices. We also observe from the note 1(4) to Chapter 94 that this chapter does not cover furniture specifically designed as parts of apparatus of Heading 85.18 (Heading No. 85.18), of Headings No. 85.19 to 85.21 (Heading 85.22), or of Headings No. 85.25 to 85.28 (Heading 85.29). It is therefore, evident that wherever the law m....