Sintex Industries Ltd. vs Commissioner Of Central Excise

The Supreme Court held that ice-boxes should be classified under Heading 39.24 as 'Tableware, Kitchenware, other household articles and toilet articles of plastics', rejecting the classification under Heading 94.03 as furniture. The Court found that ice-boxes do not possess the attributes of furniture and are instead household articles. The Tribunal's decision was set aside, and the case was remanded for consideration of other contentions raised by the parties.