https://www.taxtmi.com/caselaws?id=205523 Plastic rocker chairs used by children were held classifiable as non-wooden furniture under Heading 94.01, not as toys under Heading 95.03. Their use by children and capacity to provide amusement by rocking did not, by itself, make them toys or miniature play articles. The earlier classification of the same product in the appellant's own case had attained finality and supported Heading 94.01. Reliance on authority dealing with swings, slides, fun fliers and rockers was found inapplicable because it concerned different articles and a different tariff entry. The HSN Explanatory Notes to Heading 95.03 were also held to cover toy or doll's furniture for play, not rocker chairs for sitting. en-us Tue, 05 Apr 2011 00:00:00 +0530 Fri, 09 Sep 2011 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205523 Plastic rocker chairs used by children were held classifiable as non-wooden furniture under Heading 94.01, not as toys under Heading 95.03. Their use by children and capacity to provide amusement by rocking did not, by itself, make them toys or miniature play articles. The earlier classification of the same product in the appellant's own case had attained finality and supported Heading 94.01. Reliance on authority dealing with swings, slides, fun fliers and rockers was found inapplicable because it concerned different articles and a different tariff entry. The HSN Explanatory Notes to Heading 95.03 were also held to cover toy or doll's furniture for play, not rocker chairs for sitting. Case-Laws Central Excise Tue, 05 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205523