2026-VIL-939-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Classification of kitchen and household items - Appellant imported various items including baskets, racks, bottle holders, plate racks, drawer systems, carousel units, and similar products designed for use in modular kitchen furniture and wardrobes – Appellant classified the items under Customs Tariff Headings 7323, 8302, and 7615, the Department subsequently reclassified all items under CTH 9403 90 00 (other furniture and parts thereof) - Whether products such as baskets, racks, holders, and drawer systems designed to be fixed within modular kitchen or wardrobe furniture should be classified under Chapter 73 (kitchen and household articles), Chapter 83 (base metal mountings and fittings), or Chapter 94 (furniture and parts thereof) under the Customs Tariff – HELD - While the products may be fixed within larger furniture assemblies, they retain their essential character as kitchen and household articles or as base metal mountings and fittings suitable for furniture. The Rule 3(a) of GRI provides that headings offering the most specific description must be preferred over those providing general descriptions. Chapter 73 specifically covers kitchen and household articles of iron or steel, while Chapter 83 specifically covers base metal mountings and fittings suitable for furniture. Chapter 94, by contrast, provides a general description covering furniture and parts thereof not covered by previous headings - The Tribunal in case of Commissioner of Central Excise, Surat-I versus Crystal Interior Products, held that kitchen and household articles cannot, by any stretch of imagination, be considered as furniture items, and that such articles must be classified according to their actual usage and common trade parlance - The goods possess distinct identities and individual functions independent of their ultimate placement within furniture units, and that identical products are being cleared by other importers under Chapter 73 in current practice, demonstrating consistent trade classification. The Department had not raised any classification objections during the prior many years of imports by the appellant, and the duty demand arose only after the duty rate was increased from 10% to 20% in February 2018, suggesting the objection was motivated by revenue considerations rather than genuine classification concerns – The impugned order classifying the goods under CTI 9403 90 00 is set aside and the original classification under CTH 7323/8302 is restored – The appeal is allowed
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