CHAIR, BENCH AND STOOL - CORRECT CLASSIFICATION

[Ashok Chopra]

Respected Forum,

I am Wooden Furniture Manufacturer-Exporter.

My query:-

1. I am exporting Wooden Chair, Wooden Bench and Wooden Stool in Chapter Heading 94036000 (Furniture - Others) is it correct?

2. I have been verbally asked by one expert that these above three items will fall in 94018000 and some show cause notices have been issued to exporters.

3. Can you help me by providing complete case history with court decision?

4. what should i do in future?

5. I am availing MEIS benefit on 94036000 but 94018000 does not admissible for MEIS benefit. What should i do for the benefit i have availed?

Thanks and regard

AI Summary

Wooden Furniture Exporter Seeks Clarification on Classification Code for Export Benefits; Questions Impact on MEIS Eligibility A wooden furniture manufacturer-exporter inquires about the correct classification for exporting wooden chairs, benches, and stools under Chapter Heading 94036000, seeking confirmation if this is accurate. They mention a verbal suggestion from an expert that these items should fall under 94018000, which does not qualify for MEIS benefits, unlike 94036000. They request guidance on past court decisions and future actions regarding the benefits already availed. Two respondents agree that the correct classification is under Chapter Heading 9403, advising to refer to the Central Excise Tariff Act's chapter notes and interpretation rules.