CELLO HOUSEHOLD APPLIANCES LTD. AND ANR. Vs. CCE

JUDGEMENT

(1.) THE question for consideration in this appeal is the eligibility to exemption contained in entry 25 of the table to notification 15/94 of two articles manufactured by Cello Household appliances Pvt. Ltd., the assessee, and liability to penalty on it an on Pradeep Rathod, its director.

(2.) The items in question consist of trolleys and racks made of plastic The assessee had claimed their classification in heading 39.23 of the tariff as household articles of plastic. The Commissioner has classified the goods in heading 94.03 as items of furniture.

(3.) THE trolley, which is sold either fitted with castors or without castors consists essentially of three or four columns about 40 cm length separating circular, or rectangular, on which articles can be kept. The appellant's contention is that it is more appropriately considered to be classifiable as a household article because it is bought and sold as household article and not as furniture. From its appearance in design, it seems that the item in question is clearly an article of furniture. The product literature, which contains on its reverse instructions for assembling, contains a photograph of this article on which are placed telephones, books etc. The photograph shows its ability to rest on the floor. Its use is indicated to be in shops, homes, offices etc. The appellant's claim for the classification is solely on the ground that it is sold only in shops where household items are sold. It is difficult for us to accept that there are shops in town or city or villages, which sell only household articles. Nobody would go to purchase a household article. He could ask for a glass or other specific item that he wants. No evidence to establish this claim is also produced. In any event, the goods quality for classification as furniture and that is the more appropriate classification. In its decision in CCE v. GCL Equipments and Machines : [1998 (100) ELT 258 (T)], the Tribunal has held a trolley to be classifiable as item of furniture.