TaxTMI 
TaxTMI 
2004 (6) TMI 434
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.... 2.1 Shri B.L. Narasimhan, learned Advocate, mentioned that the Appellants manufacture the following goods :- (1) Visible Recorder cabinet, (2) Metal holder for VRC, (3) Fire Resistant Cabinet (FRC), (4) Fire Resistance Filing Cabinet (FRFC), (5) Fire Resistance Record Cabinet Junior (FRRC), (6) Fire Resistance Floppy Storage Cabinet (FRFSC), (7) Pass Book Cabinet (PBC) 2.2 The learned Advocate submitted that the goods manufactured by the Appellants are sold mainly to banks for specialized purposes and as organizational tools; that the Visible Recorder is us....
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....t on ground; that these can be used conveniently only when they are kept on a suitable stand, which raises their height to a proper operational level. 3.1 The learned Advocate, further, submitted that for an article to be called furniture it has to satisfy the definition given in HSN Explanatory Notes of Chapter 90 which reads as under : "for the purpose of this chapter, the term "furniture" means : (A) Any "movable" articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres, cinemas, offices, churches, schoo....
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.... it has been held that steel cabinets, steel tables, benches racks and tool holders are not meant for use or decoration in dwelling houses, place of business or private buildings but specially designed for use in works and heavier in weight, made of thicker metal are not qualified to be classified as furniture. He also relied upon the decision in the case of CCE, Bombay-I v. Steelage Industries Ltd., 1997 (95) E.L.T. 83 (T) wherein it has been held by the Tribunal that "Fire Resisting Filing cabinet is classifiable under Heading 83.04". 3.3 He also contended that the goods in question are not known as furniture in common parlance and are in fact bought and sold as office equipments; that the Fire Filing Resistant cabinets and Card Ind....
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....rawers fire resistant filing cabinets the size of which would not allow it to be placed over table top for operation. Even in respect of the VRC (referred by them as visible recorder in the catalogue attached to the Appeal Memo as Annexure 'J') I find that the same has been shown to be placed on floor on its stand. In these circumstances, I am unable to accept the plea of the Appellants that the products manufactured by them were not designed to be placed on the floor." 4.2 The learned SDR relied upon the decision in the case of Elefur Industries (India) P. Ltd. v. CCE - 1993 (63) E.L.T. 108 (T) wherein it has been held by the Tribunal that though filing cabinets are specifically mentioned in Heading 83.04, "a reading of the heading a....
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....n 1996 (86) E.L.T. A162. In respect of visible recorder cabinet he mentioned that the stand on which the same is placed is nothing but an extension of visible recorder cabinet and it is also a furniture as it is designed to stand on the floor. 5. We have considered the submissions of both the sides. Heading 83.04 applies to filing cabinets, card index cabinet, paper trays, paper rest, pen trays, office stamp stand, and similar office or desk equipments of base metal other than furniture of Heading 94.03. It is apparent from the heading itself that the heading covers the specified items mentioned therein and similar office or desk equipment of base metal subject to the condition that these are not office furniture of Heading 94.03. Exp....
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.... furniture given in Explanatory Notes of HSN in Chapter 94. The Tribunal also in the case of Elefur Industries (supra) has classified the filing cabinets, after observing that filing cabinets are specifically mentioned in Heading 83.04, under Heading 94.03 as the same were designed to be placed on the ground/floor. The Tribunal in that decision has also noted that the Heading 83.04 excludes the office furniture of Heading 94.03. The learned Advocate for the Appellants has relied upon the decision in the case of Steelage Industries Ltd., 1997 (95) E.L.T. 83. In the said decision the dispute was regarding classification of Fire Resisting Filing cabinet whether under Heading 83.04 or 83.03. The Tribunal has classified it under Heading 83.04 re....