1999 (1) TMI 109

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..... : G.A. Brahma Deva, Member (J)]. - When the matter was called, none appeared on behalf of the appellants. However, there was a request from them to decide the case on merits. Accordingly, we proceed to pass this order after hearing Shri A.M. Tilak, learned JDR. 2. The dispute is in respect of classification of rocking chairs and baby chairs manufactured by the appellants. 3. Whether .....

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..... how an ordinary chair in which an infant could sit can provide any amusement and can be qualified for it to be called as toy. Further, the Assistant Collector has observed that furniture fails to be classified under Chapter 94 and that the explanatory notes to the HSN specifically refer to infant's chair and at page 1575 of Volume 4 as furniture. The explanatory notes have persuasive effect even .....

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