https://www.taxtmi.com/caselaws?id=94554 Modular system racks, cabinets and card frames were held to fall under Heading 94.03 as furniture rather than Heading 85.38 as parts of apparatus of Headings 85.35 to 85.37. Heading 94.03 covers other furniture and parts thereof, including items for general or special use, and the relevant chapter note excludes only articles specifically designed as parts of the listed apparatus. Because no evidence was produced to show that the goods were solely or principally suitable for use with the specified apparatus, their use for housing electronic systems was not enough to attract Heading 85.38. The goods were therefore correctly classified under Heading 94.03. en-us Fri, 04 Feb 2000 00:00:00 +0530 Wed, 23 Nov 2011 13:05:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94554 Modular system racks, cabinets and card frames were held to fall under Heading 94.03 as furniture rather than Heading 85.38 as parts of apparatus of Headings 85.35 to 85.37. Heading 94.03 covers other furniture and parts thereof, including items for general or special use, and the relevant chapter note excludes only articles specifically designed as parts of the listed apparatus. Because no evidence was produced to show that the goods were solely or principally suitable for use with the specified apparatus, their use for housing electronic systems was not enough to attract Heading 85.38. The goods were therefore correctly classified under Heading 94.03. Case-Laws Central Excise Fri, 04 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94554