https://www.taxtmi.com/caselaws?id=95501 Mobile storage systems may be classified as furniture under Heading 9403 or as steel structures under Heading 7308 according to their design and intended commercial end use. Chapter and section notes, read with HSN explanatory notes, treat mobility as non-determinative where systems are designed for floor placement and use as furniture, while large-scale shelving for shops, workshops and storehouses may fall under Heading 7308. Clearances must therefore be segregated on the basis of customers' declared end use, supported by relevant documents, and duty must be worked out separately for the applicable headings. Existing duty confirmation requires redetermination where that segregation has not occurred. en-us Mon, 12 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 18:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95501 Mobile storage systems may be classified as furniture under Heading 9403 or as steel structures under Heading 7308 according to their design and intended commercial end use. Chapter and section notes, read with HSN explanatory notes, treat mobility as non-determinative where systems are designed for floor placement and use as furniture, while large-scale shelving for shops, workshops and storehouses may fall under Heading 7308. Clearances must therefore be segregated on the basis of customers' declared end use, supported by relevant documents, and duty must be worked out separately for the applicable headings. Existing duty confirmation requires redetermination where that segregation has not occurred. Case-Laws Central Excise Mon, 12 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95501