2000 (5) TMI 708

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....missioner by observing that the said notification grants benefit of exemption to "non-wooden furniture" and not to any part of non-wooden furniture. As such by holding that seat is a part of the furniture and not the complete furniture by itself, the four show cause notices issued to the respondents demanding differential duties for the period August, 1992 to February, 1994 were confirmed. 2. Shri J.M. Kennedy, ld. JDR has appeared for the Revenue. He has drawn our attention to the grounds of appeal and argued that the seats are only parts of the complete furniture and cannot be termed as a complete furniture by itself. He submits that Sl. No. 4 of the table annexed to Notification No. 80/90-C.E., dated 20-3-1990 provides concession....

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....ngs 94.01 covers seats and parts thereof. As such it is evident that seat is not a part of the furniture otherwise there was no occasion for specifying the seats separately than the parts. This, submits the ld. Advocate also becomes evident from the fact that Heading No. 94.03 covers "other furniture and parts thereof" indicating thereby that the goods described in the earlier headings are furniture and have been treated as such. Our attention has also been drawn to chapter note 2 of chapter 94 which talks about articles "other than parts" referred to in Heading No. 94.01 to 94.03 thus making it clear that articles falling under 94.04 are other than parts. He also argues that Notification No. 80/90 grants exemption to furniture falling unde....

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....uing against the same. It has also been argued that the benefit of exemption Notification No. 80/90-C.E. is being extended to all other manufacturers similarly situate and no different view can be taken in case of the respondent. The burden to prove the classification is upon the Revenue which they have not discharged. In this view of the matter he prays for rejection of the appeal. 4. We have heard the submissions of both the sides. We find that the short question required to be decided in the present appeal is as to whether seats are part of the furniture or are furniture as such. If the seats are furniture and not parts, they would automatically be covered by Notification No. 80/90-C.E. A reference to Heading 94.01 which covers s....