https://www.taxtmi.com/caselaws?id=87301 Wooden boxes manufactured for storage and transportation are classified as articles of wood under the residual heading, not as furniture. Furniture classification depends on whether an item is designed and identifiable as furniture; the ability to place a box on the ground does not satisfy that test. Section Note 2 to Chapter 94 does not extend the furniture heading to ordinary containers merely because of their physical form or floor placement. Boxes fabricated for a specific storage function therefore remain articles of wood rather than furniture. en-us Thu, 25 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 11:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87301 Wooden boxes manufactured for storage and transportation are classified as articles of wood under the residual heading, not as furniture. Furniture classification depends on whether an item is designed and identifiable as furniture; the ability to place a box on the ground does not satisfy that test. Section Note 2 to Chapter 94 does not extend the furniture heading to ordinary containers merely because of their physical form or floor placement. Boxes fabricated for a specific storage function therefore remain articles of wood rather than furniture. Case-Laws Central Excise Thu, 25 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87301