https://www.taxtmi.com/caselaws?id=111779 Plastic chair bases and chair tops were classified by reference to the Central Excise Tariff Act, 1985 read with the HSN notes. The HSN notes for Heading 9401 specifically covered parts of chairs, including seats and related components, while Heading 9403 applied only to general-use furniture and excluded goods already covered elsewhere in the tariff. Because chair parts were specifically described under Heading 9401, the broader residual Heading 9403 could not govern the disputed goods. The classification under Heading 9403 was rejected and classification under Heading 9401 was upheld. en-us Tue, 18 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 12:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111779 Plastic chair bases and chair tops were classified by reference to the Central Excise Tariff Act, 1985 read with the HSN notes. The HSN notes for Heading 9401 specifically covered parts of chairs, including seats and related components, while Heading 9403 applied only to general-use furniture and excluded goods already covered elsewhere in the tariff. Because chair parts were specifically described under Heading 9401, the broader residual Heading 9403 could not govern the disputed goods. The classification under Heading 9403 was rejected and classification under Heading 9401 was upheld. Case-Laws Central Excise Tue, 18 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111779