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TMI Blog1999 (3) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... of 4 mtrs. to a maximum of 10 mtrs. The length and depth varies with a minimum of 2470 to 3000 mm and 880 to 1800 mm respectively. The product houses a system of shelves vertically arranged and connected to a system of gears revolving around a central shaft. Each shaft contains a specific product. The system has computerized controls. By using all these controls it can be so operated that goods contained in any one particular shaft delivered to the person requiring them at one or more openings in the product which are called access trays. The dispute is whether this article is to be classified under Heading 94.03 as that of furniture has been held by the Commissioner in the order impugned in the appeal or as a material lifting handling or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Explanatory Notes to the Harmonized Commodity Description and Nomenclature to say that the heading does not include items which contain machinery or are intended to house or contain machinery. He cited the examples of cupboard cabinets etc. equipped either with refrigerating units or having provision for such equipment and drawing tables. He also draws our attention to entries in the Mc Graw Hill Dictionary of Science and Technology relating to vertical conveyor and conveyor which describe them as material handling equipment. He further relies upon the notes at page 1298 of Explanatory Notes of the heading to the HSN Harmonised System of Nomenclature which refer to elevators (which he says conform to the description of the goods unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute in the classification the heading that occurs last will have to be applied as provided in Interpretative Rule 3(c). 4. It is not possible for us to say that primary function for which the article has been designed and for which it was purchased is storage of goods. A rack or cupboard, or similar goods which only store goods or which primarily store goods which may have subsidiary or ancillary functions would perhaps be considered to be furniture in view of the primary function of storage. The product under consideration was designed and is used not only for storage of goods but to deliver one out a number of kinds of goods stored to a person requiring them at a particular point or points provided for this purpose. The article do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotels, theatres cinemas, offices, churches, schools, cafes, restaurants, laboratories, hospitals, dentists, surgeries, etc. or ships, aircraft, railway, coaches, motor vehicles, caravan-trailers or similar means of transport. (It should be noted that , for the purpose of this Chapter, articles are considered to be movable furniture even if they are designed for bolting etc. to the floor e.g. chairs for use on ships). Similar articles (seats, chairs, etc.) for use in gardens, squares, promenades etc. are also included in this category. (B) Cupboards, bookcases, other shelved furniture and unit furniture designed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es not include goods where perform a predetermined purpose in which functions other than storage. 6. The question of applying the interpretative rules would arise only if the goods cannot be classified without reference to the tariff entries. In our view, even without such reference to these notes, of the two tariff headings, Heading 84.28 is more appropriate. Even on the assumption that reference to the interpretative rules is justified, we cannot straightaway proceed to Rule 3 (c). This rule will only apply, if the rules preceding it do not provide an answer. Rule 3 (a) provides that the heading which provides the most specific description shall be preferred to headings providing a more general description. In our view, the goods more ..... X X X X Extracts X X X X X X X X Extracts X X X X
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