2004 (7) TMI 572

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....s. 2. Heard both sides and considered the matter, it is found - (a)     the concessional rate of duty under Sr. No. 4 of Notification 80/90, dated 20-3-1990 was denied to the appellants on the following items :- (i)       In respect of the product Tool Storage Cabinet (TSC), on the ground that the said item was nothing but a cupboard and hence fell under the list of exclusions set out in the said notification. (ii)     In respect of the product Tool Transport Trolley, on the ground that the said item being a trolley also falls under the list of exclusions set out in the said notification, although neither the Assistant Commissioner in the Order-in-Origina....

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....as settled law that the test of common parlance should take precedence over any other technical or scientific test while deciding the classification of any product. (ii)    It was submitted by the learned Jt. CDR that the HSN specifically mentioned "cupboard for tools" and he relied upon the internet data and Webster dictionary, which states "Cupboard is a cabinet or small closet usually with shelves for china, linen or brooms". (iii)   It cannot be denied that a cupboard can be used for storage of tools, or a cupboard can be designed to store tools. What is to be seen is, can the product in question be called a cupboard? A cupboard normally has certain characteristic features, viz. shelves for storage; a door....

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..... It was submitted that the said item is not cleared as parts, but as complete furniture in knocked-down condition for the ease of transportation. The said item is dispatched in equal sets of frames and glass tops. It was further submitted that the price of the said tables was all inclusive and no further assembly charges were recovered from the customer when the said item was delivered in the form of a set/sets and assembled at the customer's premises. It was further submitted that the impugned order did not give any specific findings for disallowing the concessional rate of duty for this product. Furniture removed in knocked-down condition for ease of transport is not to be classified as part of furniture, especially when cleared in set/s....