Classification of plastic rocker chairs: child use and amusement do not make them toys; Heading 94.01 applies.

Plastic rocker chairs used by children were held classifiable as non-wooden furniture under Heading 94.01, not as toys under Heading 95.03. Their use by children and capacity to provide amusement by rocking did not, by itself, make them toys or miniature play articles. The earlier classification of the same product in the appellant's own case had attained finality and supported Heading 94.01. Reliance on authority dealing with swings, slides, fun fliers and rockers was found inapplicable because it concerned different articles and a different tariff entry. The HSN Explanatory Notes to Heading 95.03 were also held to cover toy or doll's furniture for play, not rocker chairs for sitting.

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Issues: Whether plastic rocker chairs used by children are classifiable as non-wooden furniture under Heading 94.01 of the Central Excise Tariff Act, 1985 or as other toys under Heading 95.03 of the Central Excise Tariff Act, 1985.

Analysis: The rocker chairs were held to be distinct from toys or miniature play articles. The fact that they are used by children and provide amusement by rocking does not by itself make them toys. The earlier decision in the appellant's own case had attained finality and had classified the product as furniture under Heading 94.01. The reliance on the decision concerning swings, slides, fun fliers and rockers was found inapplicable because that case dealt with different articles and with classification under a different tariff entry. The HSN Explanatory Notes to Heading 95.03 were also found not to cover rocker chairs used for sitting, but only toy or doll's furniture used for play.

Conclusion: The rocker chairs are classifiable under Heading 94.01 as non-wooden furniture and not under Heading 95.03 as toys. The appeal fails.

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