CHAIR, BENCH AND STOOL - CORRECT CLASSIFICATION, Customs - Exim - SEZ

[Ashok Chopra]

Respected Forum,

I am Wooden Furniture Manufacturer-Exporter.

My query:-

1. I am exporting Wooden Chair, Wooden Bench and Wooden Stool in Chapter Heading 94036000 (Furniture - Others) is it correct?

2. I have been verbally asked by one expert that these above three items will fall in 94018000 and some show cause notices have been issued to exporters.

3. Can you help me by providing complete case history with court decision?

4. what should i do in future?

5. I am availing MEIS benefit on 94036000 but 94018000 does not admissible for MEIS benefit. What should i do for the benefit i have availed?

Thanks and regard

Posts / Replies

[YAGAY AND SUN]

Please check chapter note and Rules for Interpretation of First Schedule to Central Excise Tariff Act, 1985 in this regard. In our view the correct Chapter heading is 9403.

[KASTURI SETHI]

I am also of the same view as expressed by M/s. YAGAY AND SUN, Experts.