2003 (9) TMI 146

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..... laimed their classification in Heading 39.23 of the tariff as household articles of plastic. The Commissioner has classified the goods in Heading 94.03 as items of furniture. 3. The trolley, which is sold either fitted with castors or without castors consists essentially of three or four columns about 40 cm length separating circular, or rectangular, on which articles can be kept. The appellant's contention is that it is more appropriately considered to be classifiable as a household article because it is bought and sold as household article and not as furniture. From its appearance in design, it seems that the item in question is clearly an article of furniture. The product literature, which contains on its reverse instructions for assem .....

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..... lding various objects or articles, separately presented elements of unit furniture, and seats or beds designed to be hung or fixed to the wall, the term "furniture" does not apply to articles used as furniture or designed for placing on other furniture or shelves or for hanging on walls or from the ceiling. 5. The Departmental Representative contends that this is an unrealistic claim. He points out that there is nothing to show that this rack is designed by its manufacturer to be placed only on other items of furniture. He further points out that the household functions of a large majority of the population centre on the floor. Food is cooked on a fireplace lying on the floor, served and eaten on plates, on leaves kept on the floor. Membe .....

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..... tion filed from 1993 onwards for the purposes of claiming exemption from licensing control and on the further ground that the goods had been examined by the officers. The declaration that was filed for claiming exemption to licensing control on the ground that the value of the goods cleared by the assessee did not exceed as specified figure, the appellant had, against the column "Full description of the goods manufactured by the factory", mentioned the following. "Household articles of plastic of various types (non-insulated) bearing "Cello" brand - Ch. sub-heading No. 3924.90." In the total absence of the description of any of the goods, it is not possible to say that the appellant had intimated to the department the nature of the goods fr .....

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