Classification of steel shelves and panels: as furniture parts fall under furniture heading; otherwise classify under structural steel heading. Where steel shelves, panels and partition plates are mainly used as furniture parts they are to be classified under the furniture tariff heading; if not mainly used as furniture and having broader industrial or structural uses they are to be classified under the structural steel tariff heading. The Board accepted the East Zone Tariff Conference decision and directed pending assessments be finalised according to this predominant use criterion.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of steel shelves and panels: as furniture parts fall under furniture heading; otherwise classify under structural steel heading.
Where steel shelves, panels and partition plates are mainly used as furniture parts they are to be classified under the furniture tariff heading; if not mainly used as furniture and having broader industrial or structural uses they are to be classified under the structural steel tariff heading. The Board accepted the East Zone Tariff Conference decision and directed pending assessments be finalised according to this predominant use criterion.
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