1993 (8) TMI 82

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....ench of the Punjab and Haryana High Court dismissing the Letters Patent Appeal preferred against the judgment of a learned single Judge. The learned Single Judge had dismissed the writ petition filed by the appellant claiming a direction to the respondents to treat the trolley, on which the "Gulmarg" cooler manufactured by them, is mounted, as not excisable and for a further direction to refund th....

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....ntly that the steel trolleys manufactured by it are excisable under Tariff Item 40 and calling upon him to remit the appropriate duty on that basis. Questioning the demand, the appellant approached the Punjab and Haryana High Court by way of writ petition. 2.The writ petition was heard by a learned Single Judge who held that trolleys are `furniture', dutiable under Tariff Item 40. The Letters P....

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....ning to steel furniture reads thus : Steel furniture made partly or wholly of steel in or in"40. relation to the manufacture of which any process is ordinarily carried on with the aid of power, whether in assembled or unassembled condition and parts of such steel furniture (but excluding slotted angles and channels made of steel)." 4.Trolleys manufactured by the appellant are made of steel t....