TaxTMI 
TaxTMI 
2022 (11) TMI 1586
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....manufacture of office furniture, namely, office chairs and workstations and has IEC No. 0311044841. The applicant intends to import Gas Lift/Gas Springs (subject item) for the manufacture of chairs. The question posed by the applicant for advance ruling is for identification of the correct classification of the subject item. 2. The applicant has stated that they intend to import a Gas Lift for Office Chairs having a normal size of 270-300 mm. The goods are also known in industry parlance by various other names such as GAS Springs/ Hardware lifter (fittings) or Hardware fitting accessories (Lifter)/ Iron Gas Pump/ M.S. Chair Gas lift or Iron Chair Gas Lifter. It is contended that the subject goods are classified under two different headin....
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....be preferred to headings providing a more general description. Seats with both swivel mechanism and variable height adjustments are covered under 94013000, hence parts of seats namely variable height adjustment should be considered more appropriately classified under 94019000, and not 83024900 which is a general description. 4. In their CAAR - I form the applicant has declared that they would be importing the subject goods through the port of Nhava-Sheva. Accordingly, comments from the jurisdictional Principal Commissioner/Commissioner of Customs, Nhava Sheva V, Customs Zone II Mumbai, were invited in respect of the application for advance ruling. However, no communication has been received from the jurisdictional Principal Commissioner/....
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.... two different CTHs: a) CTH 83024900 which covers base metal mountings, fittings and similar articles suitable for furniture; and b) CTH 94019000 as Parts of Seats to be placed on the floor or ground (Furniture). In view of the contending entries being mentioned, it is necessary to examine the contending chapters of the tariff for the subject goods. 6.1 Chapter 83 covers miscellaneous articles of base metal and chapter notes 2 provides that: "2. For the purposes of heading 8302, the word "castors" means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre....
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....or swivel devices for revolving chairs. Therefore, the subject item does not merit classification under Heading 8302. 6.2 Chapter 94 covers within its ambit Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building. For the purposes of this Chapter, the term "furniture" means: Any "movable" articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose, to equip private dwellings, hotel....
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.....3 Elaborating further on 'parts', the explanatory notes state that this Chapter only covers parts, whether or not in the rough, of the goods of headings 94.01 to 94.03 and 94.05, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere. The swivel mechanism of the subject item permits the revolving of the chair and also locking/unlocking, while the gas lift provides height adjustment, including locking. The gas lift's top end is inserted in the swivel mechanism located at the base of the seat, while the bottom end of the gas lift is inserted in the chair base (normally sta....