https://www.taxtmi.com/caselaws?id=92126 Plastic ice boxes used as insulated containers for keeping contents cold were held classifiable under Heading 94.03, because tariff classification had to follow the heading text, chapter notes and the HSN, which treated ice boxes and similar insulated containers as furniture. Reference in exemption notifications to ice boxes in Chapter 39 did not govern classification, since such notifications cannot control the proper tariff entry on merits. The Revenue's classification under Heading 94.03 was upheld, and Heading 39.24 was rejected. en-us Tue, 08 Jun 1999 00:00:00 +0530 Mon, 24 Oct 2011 18:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92126 Plastic ice boxes used as insulated containers for keeping contents cold were held classifiable under Heading 94.03, because tariff classification had to follow the heading text, chapter notes and the HSN, which treated ice boxes and similar insulated containers as furniture. Reference in exemption notifications to ice boxes in Chapter 39 did not govern classification, since such notifications cannot control the proper tariff entry on merits. The Revenue's classification under Heading 94.03 was upheld, and Heading 39.24 was rejected. Case-Laws Central Excise Tue, 08 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92126