https://www.taxtmi.com/caselaws?id=115479 Upholstery manufactured on a job-work basis does not become a furniture part merely because it is intended for use with furniture. The relevant Chapter Note did not treat furniture upholstery as a part of furniture, and the analogy that a mattress cover is not a mattress part supported this classification approach. Upholstery was therefore excluded from classification as parts of furniture under Chapter 94 and was classifiable under Chapter 39 or Chapter 63, as applicable. The classification adopted by the Commissioner (Appeals) was sustained, and the proposed duty demand did not survive. en-us Tue, 14 Jun 2005 00:00:00 +0530 Tue, 29 May 2012 18:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115479 Upholstery manufactured on a job-work basis does not become a furniture part merely because it is intended for use with furniture. The relevant Chapter Note did not treat furniture upholstery as a part of furniture, and the analogy that a mattress cover is not a mattress part supported this classification approach. Upholstery was therefore excluded from classification as parts of furniture under Chapter 94 and was classifiable under Chapter 39 or Chapter 63, as applicable. The classification adopted by the Commissioner (Appeals) was sustained, and the proposed duty demand did not survive. Case-Laws Central Excise Tue, 14 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115479