Introduction to Customs Act of India
A common man thinks of sofa, dining table, curtains, lights, tableware, floor tiles, lights and decorative products as furniture. Unfortunately, there is no general provision in the Indian Customs Act to classify all household goods as furniture. The Customs Act defines each item as per “International Trade Classification - Harmonized Code” (ITC-HS) and assigns the rate of duty payable for it. They are logically arranged as Chapters drilled down to specific sub-headings within those chapters. Here is a list of common furniture and their broad chapter headings.