Explanatory notes
… or to stand one on the other : (a) Cupboards, bookcases, other shelved furniture (including single shelves … to be “movable” furniture even if they are designed for bolting, etc., to the floor, e.g., chairs for use on ships). … or side by side, for holding various objects or articles (books, crockery, kitchen utensils, glassware, linen, …Legal note
… The following are, however, to be classified in the above‑mentioned headings even if they are designed to be … to the wall or to stand one on the other : (a) Cupboards, bookcases, other shelved furniture (including single shelves …