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Ch. 94

Document type
Other
Dated

Passenger Cabin Chairs

1. Passenger Cabin Chairs Boeing 737 P. C. Chairs, having been manufactured to special specified standards are aeroplane parts; hence entitled to benefit under Notification 145/77-Cus. 1989 (23) ECR 544 (T).

2. Furniture: Even articles designed for bolting, etc., to the floor of a vehicle are movable furniture, falling under H. 94.01/04. 1988 (18) ECR 529 (T).

3. Developing Machines Since no particular argument has been addressed in support of the Revenue"s please for classification of the subject goods under CTA: Ch. 90, classification under Ch. 94 by the Tribunal is upheld. [1999 (80) ECR 7 (SC)].

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