1998 (8) TMI 221

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.... reads as follows :-   Heading No. Sub-heading No. Description of Goods Rate of Duty   94.01 9401.00 Seats (other than those of Heading No. 94.02), whether or not convertible into beds, and parts thereof. 20%  2.1 We may at this stage reproduce the Tariff Heading 94.04 and the said Chapter Note 3.   Head- ing No. Sub-hea- ding No. Description of Goods Rate of Duty   94.04 9404.00 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered. 75% ....

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.... Mattress supports; articles of bedding and similar furnishing (e.g. mattresses, quilts, elder-downs, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or no covered ....... 75%." Section Note 3 (b) reads as under :- "Goods described in heading 94.04, presented separately, are no to be classified in heading No. 94.01, 94.02 or 94.03 as parts of goods" "The above would reveal that sub heading 9401.00 covers only complete seats. The parts of seats viz., back-rest, arm-rest, head-rest and seat cushions of polyurethane foam, which are manufactured as per requirements of the customer and which are presented separately in bare condition are appr....

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....ly in bare condition and are therefore appropriately covered under sub-heading 94.04, in view of Chapter Note 3(b) of Chapter 74 read with Explantory notes under the heading "Parts" under Tariff Heading 94.01 at page 1576 of HSN (already abstracted above). 6. Opposing the contention learned Advocate for the respondents Shri V. Lakshmikumaran submits that the goods, in order to be classified under Tariff Heading 94.04 must be (i) mattress suport or (ii) articles of bedding or (iii) furnishing similar to articles of bedding. It is not disputed by the Revenue that the respondents are clearing identifiable parts of bus-seats of ISI specification 8255 of 1976. It is also referred to in the impugned order. And the purchase order etc., ref....