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2008 (1) TMI 107 - AT - Central ExciseKitchen & household articles i.e. Shoe rack, part of wardrobe for hanging & keeping clothes etc.- it is not denied by Revenue that goods are different types of baskets which are meant for use in the kitchen or household. They are specially designed to be used in shelves below the kitchens’ platform for holding various types of kitchen articles - goods in question cannot be held to be as furniture so classifiable u/ch 73 – goods not classifiable under chapter 94
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