https://www.taxtmi.com/caselaws?id=82046 Filing cabinets designed for floor placement fall under Heading 94.03 as furniture, rather than Heading 83.04, because Heading 83.04 excludes office furniture and must be read with its associated office or desk equipment using noscitur a sociis. Tool boxes constructed as front-opening metal cupboards with shelves, a hanging rod and a floor base are also furniture under Heading 94.03, not metal articles under Heading 73.26. HSN Explanatory Notes support this treatment, and Section Note 1(k) to Section XV excludes Chapter 94 articles from Chapter 73. Classification depends on heading language, relevant notes, design and intended use. en-us Mon, 17 Aug 1992 00:00:00 +0530 Fri, 01 Jul 2011 15:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82046 Filing cabinets designed for floor placement fall under Heading 94.03 as furniture, rather than Heading 83.04, because Heading 83.04 excludes office furniture and must be read with its associated office or desk equipment using noscitur a sociis. Tool boxes constructed as front-opening metal cupboards with shelves, a hanging rod and a floor base are also furniture under Heading 94.03, not metal articles under Heading 73.26. HSN Explanatory Notes support this treatment, and Section Note 1(k) to Section XV excludes Chapter 94 articles from Chapter 73. Classification depends on heading language, relevant notes, design and intended use. Case-Laws Central Excise Mon, 17 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82046