2008 (1) TMI 107

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.... the same as furniture falling under Chapter 94. 2. The various articles manufactured by the respondents can be categorized as under: "1. Baskets of different sizes for various usages in kitchen 2. Grain Trolley 3. Hot Plats and Cylinder Trolley 4. Trays for different usage in kitchen 5. Other Misc. items for kitchen use like household articles, Bathroom articles and kitchen accessories" 3. The order of the Assistant Commissioner details all the articles which are 51 in numbers and also details the manufacturing process of the same. For better appreciation, we reproduce the relevant paragraph of the order of the Assistant Commissioner, as regards the manufacturing process: "The manufacturing process involved in this ....

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....the manufacture of tyres for cycles and cycle-rickshaws 7326.29 Other 7326.90 Other 73.23   Table, kitchen or other household articles and parts thereof, of iron and steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like of iron or steel.     7323.10 Pressure Cookers 7323.90 Other             CHAPTER -94 MISCELLANEOUS MANUFACTURED ARTICLE   94.03   9403.00 Other furniture and parts thereof   ^14. The Assistant Commissioner has held the said articles as kitchen and household articles falling under Chapter 73 based upon the examination of ....