https://www.taxtmi.com/circulars?id=7090 Benches, chairs, stools and similar seats of wood are classifiable under heading 94.01 rather than under heading 94.03; this view is supported by the H.S.N. Explanatory Notes. Field formations and trade interests are to be informed and necessary action taken to reclassify these wooden seats and adjust tariff treatment and administrative records accordingly. en-us Mon, 23 Nov 1987 00:00:00 +0530 Thu, 09 Jul 2009 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7090 Benches, chairs, stools and similar seats of wood are classifiable under heading 94.01 rather than under heading 94.03; this view is supported by the H.S.N. Explanatory Notes. Field formations and trade interests are to be informed and necessary action taken to reclassify these wooden seats and adjust tariff treatment and administrative records accordingly. Circulars Central Excise Mon, 23 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7090