https://www.taxtmi.com/caselaws?id=4468 Plastic shelves designed for placement on table tops, kitchen platforms or bathroom platforms were classified as household articles of plastics under Chapter Heading 3924.90, because their nature and actual use showed they were not floor-standing furniture or trolleys. The HSN Explanatory Note to Chapter 94, which excludes articles meant for placement on other furniture and small furnishing goods of plastics not designed for the floor, supported exclusion from Chapter Heading 9403.00. An earlier Revenue-cited decision was distinguished as involving materially different goods. en-us Mon, 05 May 2008 00:00:00 +0530 Mon, 07 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4468 Plastic shelves designed for placement on table tops, kitchen platforms or bathroom platforms were classified as household articles of plastics under Chapter Heading 3924.90, because their nature and actual use showed they were not floor-standing furniture or trolleys. The HSN Explanatory Note to Chapter 94, which excludes articles meant for placement on other furniture and small furnishing goods of plastics not designed for the floor, supported exclusion from Chapter Heading 9403.00. An earlier Revenue-cited decision was distinguished as involving materially different goods. Case-Laws Central Excise Mon, 05 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4468