Classification of seat parts under the excise tariff turned on whether separate foam components fit Heading 94.04 or remained under Heading 94.01.

Separately cleared polyurethane foam back-rests, arm-rests, head-rests and seat cushions were held classifiable as identifiable parts of bus seats under Heading 94.01 because the record did not show that they answered the description of Heading 94.04. Chapter Note 3(b) could exclude such goods from Heading 94.01 only if they clearly fell within Heading 94.04, and that heading could not be stretched to cover every separate polyurethane foam article connected with furniture without rendering Heading 94.01 otiose. The reclassification demand therefore failed.

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Issues: Whether the respondents' separately cleared polyurethane foam back-rests, arm-rests, head-rests and seat cushions were classifiable under Heading 94.04 instead of Heading 94.01 of the Central Excise Tariff.

Analysis: Heading 94.04 covers mattress supports, articles of bedding and similar furnishing of the specified kind, and Chapter Note 3(b) excludes separately cleared goods described in Heading 94.04 from classification as parts under Heading 94.01. The goods in question were identifiable parts of bus seats and the record did not establish that they answered the description of goods in Heading 94.04. A broad construction of Heading 94.04 to cover every polyurethane foam article presented separately in relation to furniture would also render Heading 94.01 otiose.

Conclusion: The goods were not classifiable under Heading 94.04 and remained within Heading 94.01; the Revenue's challenge failed.

Final Conclusion: The demand for reclassification was not sustained, and the Revenue's appeal failed while the respondents retained the benefit of the original classification.

Ratio Decidendi: Separately cleared goods can be taken out of Heading 94.01 only if they clearly fall within the description of Heading 94.04, and a chapter note excluding parts cannot be used to expand that heading beyond its expressed scope.

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