Tariff classification of filing cabinets upheld under Heading 94.03 as office furniture, including plan filing cabinets.

Filing cabinets and plan filing cabinets were treated as office furniture designed for placement on the ground, not as desk or office equipment. Applying Chapter Note 2 of Chapter 94, the items were classified under Heading 94.03. Plan filing cabinets, being similar to filing cabinets, were given the same classification. The Revenue's challenge on classification succeeded, and Heading 94.03 was upheld for both products.

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Issues: Classification of filing cabinets and plan filing cabinets under the Central Excise Tariff.

Analysis: The filing cabinets were treated as office furniture designed to be placed on the ground and not as desk or office equipment. Applying Chapter Note 2 of Chapter 94, the items were held to fall under Heading 94.03. The plan filing cabinets were found to be similar to filing cabinets and were given the same classification.

Conclusion: The classification under Heading 94.03 was upheld for filing cabinets and plan filing cabinets, and the Revenue's challenge succeeded on this issue.

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