9911796707
TMI Blog1996 (4) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... undaram, Member (J)]. The respondents herein imported a consignment of dental goods described in the invoice as body contoured hydraulic motor chair with programming system Mobile Cart Unit Exceed 7200. Originally the goods were assessed as dental chair under Heading 94.01/04 of the CTA and Tariff Item 68 of the CET in the absence of split up value for the chair and various other goods. Subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90 BTN item cannot fall for classification under Chapter 90. But would, however, be properly classifiable under Heading 94.01/04. He draws our attention to the alignment of Chapters 90 and 94 of the BTN with customs tariff and submits that the exclusion clause contained in the BTN will be applicable as far as CTA is concerned, therefore, hydraulic chair is to be classified only under Heading 94.01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CET. He submits that since the dental chair cannot be considered as furniture, classifiable under Chapter 94 is ruled out because Heading 94.01/04 covers medical furniture. 4. On a careful consideration of the submissions made by both sides, we are of the view that the reliance placed on the BTN by the DR is correct particularly having regard to the recognition of the HSN for safe guide of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iff as it stood prior to its alignment with BTN or HSN. The Customs Tariff of the relevant period is stood fully aligned in so far as these items in question are concerned. Hence BTN can be relied upon to provide a safe guide for the purpose of tariff classification. In view of the exclusion contained in Chapter 90 of the BTN of dentist chair and inclusion thereof in Chapter 94, CCCN we accept the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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