Full Judgment
1. The classification of shelving panels and partition plates manufactured and used by the appellants for assembly racks or storage system - whether under Tariff Item 40 of the Tariff for the period 28-2-1986, and thereafter under Heading 94.03 of the Central Excise Tariff Act, 1985 as contended by the Department or T.I. 68 upto 28-2-1986, and thereafter under Heading 7308.90 as claimed by the appellants arises for determination in the above appeal. None has appeared for the appellants in spite of notice of hearing; hence we heard the ld. JDR Shri J.M. Sharma and perused the records. We find that as rightly pointed out by the ld. JDR the classification of the very same item has been decided by the Tribunal in the case of Collector of Central Excise v. New Chelur Manufacturers reported in 1989 (43) E.L.T. 143 in which the Tribunal has upheld classification of steel slotted panels, partition plates, etc. as parts of steel furniture under T.I. 40 of the Schedule of the erstwhile Central Excise Tariff. The contention of the respondents therein that the goods manufactured were exclusively used for the industrial purposes, such as industrial storage racks, cat walks, ladders, platform, etc., and, therefore, could not be identified as parts of steel furniture (the argument which was accepted by the Collector (Appeals) was rejected by the Tribunal in that case. The ratio of that judgment is applicable in totality to the present case in which also the claim of the appellants is that the items being exclusively for use for the industrial purpose were not identifiable as parts of steel furniture. Following the Tribunal's order we hold that shelving panels, partition plates are classifiable under T.I. 40 upto 28-2-1986. For the period subsequent thereto the appropriate classification would be under Heading 94.03 which covers "other furniture and parts thereof and not under 7308.90 which covers structures etc." The impugned order is, therefore, upheld and the appeal rejected.