Modular Kitchen Baskets Not Classifiable Under Furniture Heading as Specific Tariff Entry Prevails

Inox Decor Pvt. Ltd. Vs Principal Commissioner of Customs (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, allowed the appeal filed by Inox Decor Pvt. Ltd. and set aside the order of the Principal Commissioner of Customs that had reclassified various imported modular kitchen and household products under Customs Tariff Heading (CTH) 9403 as parts of furniture. The dispute concerned products such as bottle racks, plate racks with drip trays, carousel units, basket systems, cutlery baskets, shoe racks, tie racks, trouser racks, drawer systems, holders, shelve...