1998 (10) TMI 151

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..... Respondent. [Order per : P.C. Jain, Member (T)]. - Question involved in this matter is regarding classification of dual-desk made of wood. The said goods comprises of (1) seating arrangement made for two persons (2) a desk for two persons and (3) both the seat and the desk are joined together by steel pipes. The appellants herein filed a classification list describing the goods as "all types w .....

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..... before us. 3. Learned Advocate Shri G.S. Bhangoo for the appellant urges that the product as described above cannot be considered to be a `seat'. Seat is only a part of it. It is attached to a desk. The desk falls within Tariff Heading 94.03. The goods are described in the Trade as "dual-desk", therefore by common parlance the goods would get classified under Tariff Heading 94.03. 4. H .....

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..... hri R.S. Sangia submits that the principal function of the product is for `seating' of the school children. Therefore the product would be correctly classifiable under Tariff Heading 94.01 relating to seats. 6. We have considered the pleas advanced from both sides. We observe that the product comprises both a bench for two persons and a desk for two persons. It is therefore neither completel .....

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