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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1999 (1) TMI AT This

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1999 (1) TMI 109 - AT - Central Excise

  1. 2004 (6) TMI 95 - AT
The dispute was about the classification of rocking chairs and baby chairs. The appellants claimed they should be under Heading 9503 for entertainment, but the department argued for Heading 9401 as furniture. The authorities decided that the chairs were not toys and should be classified as furniture under Chapter 94. The appeal was dismissed.

 

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