Aircraft seating classified as furniture under Chapter 94, making the customs exemption claim unavailable

Imported aircraft seats and backs designed for fitment in a Boeing 737 were treated as furniture or seats of a kind used for aircraft under Chapter 94, not as aircraft parts under Chapter 88, because the specific furniture heading covered articles used for furnishing aircraft even when bolted to the floor. On that classification, the benefit of Notification No. 145/77-Customs was unavailable on the pleaded basis, and the lower authority's view was sustained.

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Issues: Whether the imported aircraft seats and backs, fitted to the floor of Boeing 737 aircraft, were classifiable under Chapter 88 as aircraft parts or under Chapter 94 as furniture and parts thereof, and consequently entitled to the benefit of Notification No. 145/77-Customs dated 9-7-1977.

Analysis: Chapter 88 covers aircraft and parts thereof, but the goods in question were chairs, namely backs and seats, designed for fitment in aircraft. Chapter 94 specifically covers furniture and parts thereof, and its explanatory scope includes movable articles used for the furnishing of aircraft, even when designed for bolting to the floor. The specific entry for seats of a kind used for aircraft falls within Chapter 94. On that basis, the classification adopted by the lower authority was correct and the claimed notification benefit was unavailable on the pleaded footing.

Conclusion: The goods were held classifiable under Chapter 94 and not Chapter 88, and the claim for benefit under Notification No. 145/77-Customs failed.

Final Conclusion: The classification in favour of Chapter 94 was sustained and the appeal did not succeed.

Ratio Decidendi: Where imported aircraft seating articles answer the description of furniture or seats of a kind used for aircraft, they are classifiable under the furniture heading even if fixed to the aircraft floor, and not as aircraft parts merely because they are fitted in an aircraft.

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