Departmental Clarifications
Benches, chairs, stools and similar seats of wood are classifiable under Heading 94.01. - Meerut Collectorate Trade Notice No. 101/87, dated 9-12-1987.
Bin steel portable is classified under sub-heading No. 9403.00. - Bombay-I Collectorate Trade Notice No. 36/87, dated 18-5-1987.