https://www.taxtmi.com/caselaws?id=90600 Carriage trolleys used to store, hang, keep and carry clothes within industrial or allied premises are classifiable as other furniture rather than non-mechanically propelled vehicles. Classification depends on the goods' nature, design, construction, functional utility and essential character in common and commercial understanding, not merely on the presence of wheels or castors. Movement incidental to storage and handling functions does not convert such articles into transport-type conveyances. Specialised utility articles may remain furniture despite their particular design or use. Heading 87.16 applies to transport-type vehicles, whereas these trolleys fall under Heading 94.03 as other furniture. en-us Fri, 30 May 1997 00:00:00 +0530 Mon, 10 Oct 2011 12:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90600 Carriage trolleys used to store, hang, keep and carry clothes within industrial or allied premises are classifiable as other furniture rather than non-mechanically propelled vehicles. Classification depends on the goods' nature, design, construction, functional utility and essential character in common and commercial understanding, not merely on the presence of wheels or castors. Movement incidental to storage and handling functions does not convert such articles into transport-type conveyances. Specialised utility articles may remain furniture despite their particular design or use. Heading 87.16 applies to transport-type vehicles, whereas these trolleys fall under Heading 94.03 as other furniture. Case-Laws Central Excise Fri, 30 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90600