ORDER
U.L. Bhat, President
1. This appeal is directed against the Order-in-Appeal No. 103/96, dated 14-8-1996 passed by Commissioner (Appeals), Bangalore setting aside the Order-in-Original No. 118, dated 2-3-1994 passed by the Assistant Collector of Central Excise, Bangalore.
2. Appellant, engaged in the manufacture of Plastic Stand for Refrigerators, filed several classification lists in 1992 & 1993 seeking classification under Chapter sub-heading 3926.90 as ‘plastic article’. SCN was issued proposing to reject the above classification and proposing classification under Heading 94.03 as articles of Furniture and denying the appellant benefit of exemption Notification No. 14/92 applicable to plastic articles.
3. The Assistant Collector upheld the contention of the appellant and allowed benefit of notification. The Commissioner (Appeals) took a contrary view and held against the assessee. Assessee being aggrieved has filed the present appeal.
4. The heading of Chapter 94 at the relevant time was as follows :
“FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; IL- LUMINATED SIGNS, ILLUMINATED NAME PLATES AND THE LIKE; PREFABRICATED BUILDINGS”.
Chapter Heading 94.03 relates to “Other furniture and parts thereof”. This heading follows 94.01 dealing with “Seats” and 94.02 dealing with various kinds of furniture and chairs.
5. Chapter 39 of the tariff deals with “Plastics and Articles thereof.” Heading 39.26 relates to “Other articles of plastics and articles of other materials of Heading Nos, 39.01 to 39.14.” Heading 3926.90 takes in “OTHER”. Both sides have taken the stand that there is no relevant chapter note which throws light on the differentiation between plastic articles and furniture made of plastic. However, interpretative Rule 3(a) states that the description which is more specific will prevail over description which is general. If we look at this controversy from this perspective description “furniture” is more specific as it is indicative of use to which the article could be put while the description ‘plastice articles’ is generic or general.
6. Section XX of HSN explanatory notes relates to “Miscellaneous manufactured articles”. Section XX has 3 Chapters, 94 to 96. The heading of Chapter 94 of HSN is identical to heading of Chapter 94 of the Central Excise Tariff. Heading 94.03 of HSN deals with “OTHER FURNITURE AND PARTS THEREOF”. The explanatory notes under this heading read as follows :-
“This heading covers furniture and parts thereof, not covered by the previous headings. It includes furniture for general use (e.g., cupboards, show-cases, tables, telephone stands, writing desks, escritories, book-cases and other shelved furniture etc.) and also furniture for special uses. The heading includes furnitures for :
(1) Private dwellings, hotels etc., such as… pedestals, plant stands…pedestal tables…hall stands, umbrella stands…
(2) …
(3) …such as…easels (for blackboards etc.)
(4) Churches, such as…pulpits…
(5) …
(6) …
(Emphasis supplied)
7. The above will clearly indicate that according to the scheme of HSN, items like, telephone stands, pedestal, plant stands, hall stands, umbrella stands, easels and the like would be covered by Heading 94.03. The scheme of the Central Excise Tariff more or less follows the HSN scheme. Therefore an understanding of the meaning and content of the expression ‘furniture’ occurring in Chapter 94 of Central Excise Tariff should be based on the HSN scheme and explanatory notes, going by which, the expression ‘Furniture’ would take in the stand for refrigerators also. We find the High Court of Punjab & Haryana in the decision reported in 1980 (6) E.L.T. 350 regarded trolley for air cooler as furniture under erstwhile T.I. 40. This position lends strength to our conclusion.
8. On behalf of the appellant, reliance was placed on the meaning ascribed to the word ‘Furniture’ at page 400 of OXFORD Dictionary-7th Edition as follows:-
“Movable contents of building or room (tables, chairs etc.); pieces of wood or metal placed round or between type to make blank spaces and fasten the matter in the place, ships equipments, contents of receptacle; things occupying a place; accessory equipment.”
We are not satisfied that the above meaning is exhaustive. A matter like this should be more appropriately governed by HSN Explanatory notes rather than dictionary meaning which is not eliaborate or exhaustive. We, therefore, agree with the view taken by the Commissioner (Appeals) and dismiss the appeal.