https://www.taxtmi.com/caselaws?id=49057 Plastic shelves used on bathroom platforms, kitchen platforms and table tops are classifiable as household articles of plastics under Heading 3924.90, not as furniture under Heading 94.03. The Tribunal applied the HSN Explanatory Notes to Chapter 94 and held that furniture does not extend to articles designed for placement on other furniture, shelves, walls or ceilings, including small furnishing goods of plastics. It also treated the goods by their popular and commercial understanding, noted that they were not trolleys, and distinguished the earlier trolley decision as factually different and inconsistent with the HSN guidance. en-us Mon, 05 May 2008 00:00:00 +0530 Mon, 09 Aug 2010 14:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49057 Plastic shelves used on bathroom platforms, kitchen platforms and table tops are classifiable as household articles of plastics under Heading 3924.90, not as furniture under Heading 94.03. The Tribunal applied the HSN Explanatory Notes to Chapter 94 and held that furniture does not extend to articles designed for placement on other furniture, shelves, walls or ceilings, including small furnishing goods of plastics. It also treated the goods by their popular and commercial understanding, noted that they were not trolleys, and distinguished the earlier trolley decision as factually different and inconsistent with the HSN guidance. Case-Laws Central Excise Mon, 05 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49057