https://www.taxtmi.com/caselaws?id=90886 Automated vertical storage and carousel systems designed to retrieve and deliver selected items by machinery and computerized control were held to be material handling equipment rather than furniture. Plain storage articles may fall under furniture, but items with a predetermined non-furniture function are excluded from Heading 94.03, and the more specific tariff description prevails. The goods were therefore classifiable under Heading 84.28, and the competing furniture classification was rejected. en-us Wed, 03 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 12:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90886 Automated vertical storage and carousel systems designed to retrieve and deliver selected items by machinery and computerized control were held to be material handling equipment rather than furniture. Plain storage articles may fall under furniture, but items with a predetermined non-furniture function are excluded from Heading 94.03, and the more specific tariff description prevails. The goods were therefore classifiable under Heading 84.28, and the competing furniture classification was rejected. Case-Laws Central Excise Wed, 03 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90886