https://www.taxtmi.com/caselaws?id=83079 A tubular trolley used as an attachment for a milking machine was held not to be furniture under Tariff Item 40 because it was designed only as a mobile industrial base for shifting equipment in dairy operations and did not provide comfort or convenience to human beings. The reasoning distinguished trolleys used for domestic or office convenience, which may resemble furniture, from a trolley serving purely industrial movement of machinery. On that basis, the trolley was classifiable as a machine part or residual item under Tariff Item 68, not as furniture under Tariff Item 40. en-us Tue, 22 Feb 1994 00:00:00 +0530 Sat, 09 Jul 2011 13:26:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83079 A tubular trolley used as an attachment for a milking machine was held not to be furniture under Tariff Item 40 because it was designed only as a mobile industrial base for shifting equipment in dairy operations and did not provide comfort or convenience to human beings. The reasoning distinguished trolleys used for domestic or office convenience, which may resemble furniture, from a trolley serving purely industrial movement of machinery. On that basis, the trolley was classifiable as a machine part or residual item under Tariff Item 68, not as furniture under Tariff Item 40. Case-Laws Central Excise Tue, 22 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83079