C.E. - Classification of Benches, Chairs of Stools and similar seats of wood under heading 94.01 DAP No. 262/86-87 - Regarding - Central Excise - 17/87

C.E. - Classification of Benches, Chairs of Stools and similar seats of wood under heading 94.01 DAP No. 262/86-87 - Regarding Circular No. 17/87 Dated 23.11.1987 [From F. No. 13/23/87-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : C.E. - Classification of Benches, Chairs of Stools and similar seats of wood under heading 94.01 DAP No. 262/86-87 - Regarding. In DAP No. 262/86-87, the CERA has raised an objection on the classification of benches, chairs and stools of wood under heading No. 94.03 and giving benefit of Notification No. 261/86-CE dated 24.4.1986 according to which the effective rate of duty is 15% ad valorem. According to Audit the subject goods are classifiable under Heading 94.01. 2. The matter has been examind in the Ministry and it is considered that benches, chairs, stools and similar seats of wood are classifiable under heading 94.01 and not under heading 94.03. This view is supported by corresponding H.S.N. Explanatory Notes for heading 94.01. It is, therefore, requested that urgent necessary action may please be taken accordingly. 3. Field formation and trade interests may please be informed accordingly.