Classification of shelves, Panels and partition plates of steel - CERA Point - Regarding

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....ent of Revenue) Central Board of Excise & Customs, New Delhi Subject : Classification of shelves, Panels and partition plates of steel - CERA Point - Regarding. Reference is invited to the Minutes of the East Zone Tariff-cum-General Conference held at Shillong on 27th & 28th April, 1989 circulated in Board's letter F. No. 264/3/89-CX.8, dated 21-6-1989 on the above subject. 2. Doubts h....

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....so used in making other structurals in industrial units. Representatives of C&AG pointed out to another CEGAT order in the case of M/s. New Chelur Manufacturer [CEGAT SB-D-1989 (21) ECR-03] wherein it has been held that such products are classifiable as steel furniture only. The Conference took note of the definition of shelves, panels and partition plates as given in Board's instructions F. No. 1....