ORDER
P.C. Jain, Member (T)
1. The appeals are from Revenue. These involve a common issue, namely whether ‘stand assembly’ for desk top photocopier is to be treated as cupboard of steel (non-wooden) so as to deny the benefit of Notification No. 80/90-C.E., dated 20-3-1990. Revenue contends that the aforesaid stand assembly sold as desk top copier cabinets is of the nature of cupboard which falls under the excluded category in Sl. No. 4 of table to the aforesaid Notification.
2. We have heard both sides. We are of the view that the contention of the Revenue is not correct, inasmuch as the said stand assembly has holes on its top for proper and firm fixing of the photocopier on the top even though the said stand assembly may be having some shelf below the top for keeping stationery etc. But that feature by itself will not make the stand assembly as a cupboard. Holes on the top of the stand assembly take it away from the category of cupboard. No evidence has been brought on record at all by the Revenue that the said stand-assembly is used as cupboard, for purposes other than carrying/fixing photocopier machine. Accordingly we are of the view that the benefit of Notification 80/90-C.E. has been rightly extended by the lower appellate authority to the goods in question. Hence we dismiss the appeals of the Revenue.