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2021 (9) TMI 321 - AAR - CustomsClassification of imported goods - chairs in disassembled form - whether the chairs proposed to be imported would merit classification under sub-heading 94013000 of the first schedule to the Customs Tariff Act, 1975 as swivel seat with variable height adjustment? - HELD THAT:- Going by the description of the sub-heading, i.e., swivel seats and variable height adjustment, it is clear that without the seat, which is going to be procured domestically and used in the assembly process post import, it has to be concluded that applying the principle that classification of goods need to be done in the state in which the goods are imported, the essential character of a swivel seat is not achieved. There appears to be no doubt that the components of swivel seats/chairs proposed to imported are specifically designed for manufacture/assembly of goods described under the sub- heading 94013000 - it is concluded that heading 9401 is the appropriate classification for the components of swivel seats in disassembled state, the only possible entry at eight-digit level is 94019000. The components of swivel seats/chairs, proposed to be imported by the applicant in dis-assembled form, merit classification under sub-heading 94019000 of the first schedule to the Customs Tariff Act 1975.
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