- (1.) The Assistant Collector of central Excise, Trichur, issued a notice calling upon the appellant to show cause why the goods manufactured by the appellant should not be classified as parts of steel furniture falling within the scope of Tariff Item No. 40 of the central Excise Tariff. That item reads as under: "40.Steel furniture made partly or wholly of steel, in or in 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). "
(2.) The rate of duty was stated to be 25 per cent ad valorem. The appellant showed cause by his detailed reply on 18/11/1982 wherein the appellant emphasized that the goods are used for industrial structures and are, therefore, not liable to be classified under the said entry. On 2/12/1982 the Assistant Collector ruled that the goods were parts of steel furniture and were classifiable under the afore-mentioned Tariff Item No. 40. However, on appeal the Appellate Collector, Madras by his order dated 19-4-1983 allowed the appeal holding that the articles could not be identified as parts of steel furniture and were, therefore, not dutiable under Entry 40. The department feeling aggrieved by this order of the Appellate Collector, Madras moved the central Excise and Gold Control Appellate tribunal (CEGAT). The tribunal by its order dated 27/7/1987 allowed the appeal reversing the view of the Appellate Collector, Madras and restoring that of the Assistant Collector, Madras. The assessee feeling aggrieved has approached this court through this appeal contending that the view taken by the CEGAT was not correct and the correct view was the one taken by the appellate Collector, Madras.
(3.) We have heard the learned counsel for the assessee at length as also the learned counsel for the Revenue. From the reply to the show-cause notice it is clear that according to the assessee the products in question were slotted panels, strips, corner tapes (sic) , cladding sheets and partition plates, metal shoes, etc. , used for assembling storage systems in industrial units which did not fall within the definition of steel furniture in Entry 40 aforequoted. On the other hand 'the Revenue contends that these articles are those used in the manufacture or fabrication of steel furniture and, therefore, they were rightly classified under Item 40 of the central Excise Tariff.;