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2008 (5) TMI 16 - AT - Central ExcisePlastic shelves used in bathroom/kitchen for keeping small items like tooth paste, brushes, creams, soaps etc. - Revenue claim classification u/ch 9403.00 as furniture – assessee claim CH 3924.90 as Household Articles – articles in question before us are different, it is evidenced that they have no wheels, they are not trolleys & they are not meant to be kept on floor – Explanatory note of CH 94 excludes small furnishing goods – impugned goods are classifiable u/ch 3924.90 as Household Articles
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