20 Furniture; fixed modular seating in the nature of furniture; seating and chairs for use in offices, conference and banqueting facilities, hospitals, retirement homes, nursing homes, hospices, stadia, concert halls, theatres, cinemas, airports, bus stations, train stations, underground stations, tram stations, schools, colleges, universities, lecture theatres, and any other waiting area or auditoria; parts and fittings for all of the aforesaid