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<h1>CESTAT rules upholstery made on job work not classified as furniture parts</h1> The Appellate Tribunal CESTAT, Mumbai rejected the Revenue's appeal, ruling that upholstery manufactured on job work basis should be classified under ... Upholstery manufactured on job work basis - Classification of The Appellate Tribunal CESTAT, Mumbai ruled that upholstery manufactured on job work basis is correctly classified under Chapter 39 or Chapter 63, not Chapter 94 as parts of furniture. The appeal by the Revenue was rejected as upholstery cannot be considered a part of furniture based on Chapter Note.