TaxTMI 
TaxTMI 
2006 (12) TMI 300
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....les. The dispute in the present appeal relates to the plastic shelf manufactured by the appellant. Four types of shelves are manufactured i.e. Japan Shelf, Singapore Shelf, Tokyo Shelf and Hong Kong Shelf. The only difference between various types of shelves is number of levels. Whereas Japan Shelf and Tokyo Shelf had three levels Hong Kong Shelf and Singapore Shelf had two levels respectively. 2. The appellant had filed declaration as also classification list classifying the above product under Heading 3924.90, as articles of plastics. On the other hand revenue's contention is that the said products are appropriately classifiable as "Other shelved furniture" falling under Tariff Heading 9403.00. As the said heading attracted higher rate....
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.... even if they are designed to be hung, to be fixed to be wall or to stand one on the other: Cupboards, bookcases, other shelved furniture and unit furniture; Seats and beds." The Commissioner has further observed that inasmuch as the appellant's product is primarily used as a mini cupboard or cabinet. The same satisfied the criteria for being classified under Chapter Heading No. 9403.00 as "Other Shelved Furniture". He has also referred to the dictionary meaning of the 'furniture' which means -'movable equipment of house/room etc.' Accordingly he has observed that since the product is a movable equipment of house/room, and as shelves, the same is properly classifiable as "other shelved furniture". 6. On the other hand appel....
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....he product is not being doubted by the Revenue. It is well settled law that popular trade and commercial parlance has to be given preference over dictionary and technical meaning [reference Supreme Court decision as reported in 2003 (152) E.L.T. 22 (S.C.)] Definitely the product is conceived in the mind of people who deals with the same as article of plastic and not as furniture. 8. HSN Explanatory Note to Chapter 94 is a good guide to be looked into for the purposes of classification. As per Note 4(B) to the said Chapter is reproduced below, for better appreciation :- "(B) The following : (i) Cupboards, bookcases, other shelved furniture and unit furniture, designed to be hung, to be fixed to the....
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....he purview of Chapter 1994. 9. On the other hand we find that Chapter Heading 39.24, which is to the following effect. Tableware, kitchenware, other household articles and toilet articles, of plastics, Insulated ware, Other deals with the other household articles of plastic. Shelves in question are used either in the bathroom or on the table top or in the kitchen, being movable house articles. The same would, in our view, get properly classified under Heading 3924.90. 10. In view of our forgoing discussion, we hold that the shelves manufactured by the appellant are properly classifiable under Heading 3924.90, as claimed by the appellant. 11. Apart from the merit of the case being in favour of the appellant, we also f....