https://www.taxtmi.com/caselaws?id=88016 Kitchen tables, work tables, service counters and stainless steel stands were held to fall under Heading 94.03 as furniture or special-use furniture, rather than Heading 73.23 as iron or steel household articles. The classification turned on the tariff scope and the HSN notes, which indicate that Heading 73.23 is confined to kitchen, table or household articles, while Heading 94.03 covers furniture for general or special use and is not limited to ordinary domestic furniture. On that interpretive basis, the goods were classified under Heading 94.03. en-us Wed, 16 Jul 1997 00:00:00 +0530 Wed, 14 Sep 2011 15:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88016 Kitchen tables, work tables, service counters and stainless steel stands were held to fall under Heading 94.03 as furniture or special-use furniture, rather than Heading 73.23 as iron or steel household articles. The classification turned on the tariff scope and the HSN notes, which indicate that Heading 73.23 is confined to kitchen, table or household articles, while Heading 94.03 covers furniture for general or special use and is not limited to ordinary domestic furniture. On that interpretive basis, the goods were classified under Heading 94.03. Case-Laws Central Excise Wed, 16 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88016