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of <h1>Tribunal Upholds Classification of Air Pillow under Tariff Heading</h1> <h3>COMMISSIONER OF C. EX., RANCHI Versus BIHAR RUBBER COMPANY LIMITED</h3> COMMISSIONER OF C. EX., RANCHI Versus BIHAR RUBBER COMPANY LIMITED - 2007 (213) E.L.T. 72 (Tri. - Kolkata), 2007 (80) RLT 624 (CESTAT - Kol.) Issues:1. Classification of air pillow under Heading 4201.90 or Heading 4016.91.2. Consideration of material used for manufacturing air pillow.3. Correct classification of air pillow under the revised Tariff Heading.Analysis:1. The issue in dispute was the classification of the air pillow. Initially, the respondents claimed classification under Heading 4201.90 as travel goods, but later withdrew this claim. The Tribunal examined the HSN entry and Explanatory Notes, concluding that air pillows cannot be classified under Heading 4201.90.2. The Department argued for classification under Heading 4016.91 due to the inflated nature of the goods. However, Heading 40.16 pertains to articles of vulcanized rubber, while the material for air pillows includes cotton fabrics and rubber, classified under Heading 59.05. As the material used is classified under Heading 59.05, the end-product, air pillow, cannot be categorized as an article of vulcanized rubber under Heading 40.16.3. The Tribunal found merit in the lower appellate authority's classification of the product under Heading 63.01, based on a previous decision. This heading covers made-up textile articles, including those made from rubberized textile fabrics classified under Heading 59.05. Chapter Note 3(a) to Chapter 59 was considered, favoring the classification of the material used in air pillows under Heading 59.05 (now 59.06). The Tribunal directed the correct classification of the air pillow under the revised Tariff Heading 6307.90 for the later period, rejecting the Department's appeals.In conclusion, the Tribunal dismissed the Department's appeals and upheld the classification of the air pillow under the revised Tariff Heading 6307.90, based on the material used and previous decisions.
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