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Central Excise - Furniture; bedding mattresses mattress supports cushions and similar stuffed furnishing; lamps and lighting fittings not elsewhere specified or included; illuminated signs

Central Excise - SECTION XX MISCELLANEOUS MANUFACTURED ARTICLES (CHAPTER 94 to CHAPTER 96) NOTES: - NIL - NOTES: 1. This Chapter does not cover : (a) pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63; (b) mirrors designed for placing on the floor or ground [for example, cheval- glasses (swing-mirrors)] of heading 7009; (c) articles of Chapter 71; (d) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of pla .....

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dental appliances of heading 9018 or dentists spittoons (heading 9018); (k) articles of Chapter 91 (for example, clocks and clock cases); or (l) toy furniture or toy lamps or lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading 9505). 2. The articles (other than parts) referred to in headings 9401 to 9403 are to be cl .....

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parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69. (B) Goods described in heading 9404, presented separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods. 4. For the purposes of heading 9406, the expression prefabricated buildings means buildings which are finished in the fa .....

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and - 9401 - 9401 - SEATS (OTHER THAN THOSE OF HEADING 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF - 9401 10 00 - 94011000 - Seats of a kind used for aircraft - u - 9401 20 00 - 94012000 - Seats of a kind used for motor vehicles - u - 9401 30 00 - 94013000 - Swivel seats and variable height adjustment - u - 9401 40 00 - 94014000 - Seats other than garden seats or camping equipment, convertible into beds - u - Seats of cane, osier, bamboo or similar materials: - 9401 52 00 - 94 .....

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, EXAMINATION TABLES, HOSPITAL BEDS WITH MECHANICAL FITTINGS, DENTISTS CHAIRS); BARBERS CHAIRS AND SIMILAR CHAIRS, HAVING ROTATING AS WELL AS BOTH RECLINING AND ELEVATING MOVEMENTS; PARTS OF THE FOREGOING ARTICLES - 9402 10 - 940210 - Dentists , barbers or similar chairs and parts thereof: - 9402 10 10 - 94021010 - Dentists chairs and parts thereof - u - 9402 10 90 - 94021090 - Other - u - 9402 90 - 940290 - Other : - 9402 90 10 - 94029010 - Hospital beds with mechanical fittings - u - 9402 90 2 .....

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94033090 - Other - kg. - 9403 40 00 - 94034000 - Wooden furniture of a kind used in the kitchen - u - 9403 50 - 940350 - Wooden furniture of a kind used in the bed room: - 9403 50 10 - 94035010 - Bed stead - u - 9403 50 90 - 94035090 - Other - u - 9403 60 00 - 94036000 - Other wooden furniture - u - 9403 70 00 - 94037000 - Furniture of plastics - kg. - Furniture of other materials, including cane, osier, bamboo or similar materials : - 9403 82 00 - 94038200 - Of bamboo - u - 9403 83 00 - 940383 .....

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or not covered: - 9404 21 10 - 94042110 - Of rubber - u - 9404 21 90 - 94042190 - Of plastic - u - 9404 29 - 940429 - Of other materials: - 9404 29 10 - 94042910 - Spring interior - u - 9404 29 20 - 94042920 - Of Rubberised coir with or without combination of other materials, whether or not with metallic springs - u - 9404 29 90 - 94042990 - Other - u - 9404 30 - 940430 - Sleeping bags: - 9404 30 10 - 94043010 - Filled with feathers or down - u - 9404 30 90 - 94043090 - Other - u - 9404 90 - 94 .....

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