Plastic shelves classified as household articles of plastics, not furniture, based on their use and HSN notes.

Plastic shelves designed for placement on table tops, kitchen platforms or bathroom platforms were classified as household articles of plastics under Chapter Heading 3924.90, because their nature and actual use showed they were not floor-standing furniture or trolleys. The HSN Explanatory Note to Chapter 94, which excludes articles meant for placement on other furniture and small furnishing goods of plastics not designed for the floor, supported exclusion from Chapter Heading 9403.00. An earlier Revenue-cited decision was distinguished as involving materially different goods.

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Issues: Whether the plastic shelves manufactured by the respondent were classifiable under Chapter Heading 3924.90 as household articles of plastics or under Chapter Heading 9403.00 as furniture.

Analysis: The competing entries were examined with reference to the nature of the goods, their actual use, and the HSN Explanatory Note to Chapter 94. The goods were found to be small plastic shelves used on table tops, kitchen platforms, or bathroom platforms for keeping small articles, and not trolleys or floor-standing furniture. The Explanatory Note to Chapter 94 excludes articles designed for placing on other furniture or shelves and also excludes small furnishing goods of plastics not designed for placement on the floor. The earlier decision relied upon by the Revenue concerned materially different goods and did not displace the reasoning applicable to the shelves in question.

Conclusion: The plastic shelves were correctly classifiable under Chapter Heading 3924.90 as household articles of plastics and not under Chapter Heading 9403.00 as furniture.

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