2002 (7) TMI 310

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....impugned order had held, "I find that the adjudicating authority has himself held in the impugned order that P.U. Foam Block covered in cotton cloth which has been shaped in a way that these pieces, which are held together by a special cover can be adjusted to assume such shapes as can be used both as a sofa or as bed depending on requirement or convenience. It is clear from the above that item manufactured, is to be used in sofa-cum-bed and not exclusively as cushion or mattress and therefore, merits classification under 9401.00 as claimed by the respondent. This being so the classification of the item merely on the ground that it can also be used otherwise can not be the basis for classification under chapter/heading i.e. 9404.00. On this....

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....appellant-Revenue Shri Atul Dikshit learned SDR submits that the Commissioner (Appeals) had fallen in error in holding that it is a combination of mattress and cushion which are individually covered under sub-heading 9404.00. Therefore the combination is rightly classifiable under Ch. S. H. 9401.00. 5. We have heard the submissions of the learned SDR for Revenue. We have also perused the evidence on record. We note that similar issue had come up before the Commissioner (Appeals) in the case of M/s. Soft Foam Industries Pvt. Ltd. We further note that the learned Commissioner (Appeals) in the Order Nos. 144 to 146/2001/C.E., dated 7-8-2001 held that sofa-n-sofa bed and wonder couch manufactured by the respondents are correctly classifia....

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....etely manufactured and in a ready to use condition as sofas. Heading 94.01 of HSN covers seats (other than those of Heading No. 94.02), whether or not convertible into beds, and parts thereof. This heading covers all seats (including those for vehicles, provided that they comply with the conditions prescribed in Note 2 to this Chapter) for example - Lounge chairs, arm chairs, folding chairs, deck chairs, infants' high chairs. Arm chairs, couches, settes etc. remain in this heading even if they are convertible into beds (pp 1699 and 1700 of the HSN). Heading 94.01 of the Schedule to Central Excise Tariff Act, 1985 is indentically worded to heading 94.01 of the HSN. Hence, the HSN notes, referred to above, can be relied upon in interpreting ....