As per chapter 73 under iron & steel under18%
""All goods not specified elsewhere""
So, Steel almirah is not written anywhere under iron & steel , as a result we can say any other good made up of iron & steel not specified elsewhere is taxable under 18%..
Also from Sales Tax Deptt (unofficially ) it is suggested them it to be 18%
(it is not 101% confirm, still 1-2% confusion)
thanks
(REST PLS CONFIRM FROM YOUR ADVISOR)