TaxTMI 
TaxTMI 
2004 (3) TMI 495
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.... Shri Naveen Mullick, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by the Revenue is whether P.U. Foam mattresses manufactured by M/s. Bharat Foam Udyog Ltd., are classifiable under Heading 39.21 of the Schedule to the Central Excise Tariff as claimed by the respondents or under Heading 94.04 as claimed by the Revenue....
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....ich provides most specific description shall be preferred to heading providing a more general description. The learned SDR finally submitted that the goods in question are being sold as mattresses only and, therefore, these should be classified under Heading 94.04 only. She also relied upon the decision of the Tribunal in the case of CCE, Meerut v. Sheela Foams (P) Ltd. - 2001 (138) E.L.T. 1387, w....
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.... of Meerut Collectorate, according to which, polyurethane sheets obtained by cutting of P.U. Foam blocks for use as mattresses would merit classification under Heading 39.21 of the Central Excise Tariff. He has relied upon the decision of the Tribunal in the case of Sheela Foams (P) Ltd., wherein it has been held that P.U. Foam sheets are not usable as mattresses unless they are further worked out....
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....e same will be covered by the expression "plates, sheets, film, foil and strip". In the case of Sheela Foams (P) Ltd., the Tribunal had considered the expression "further worked" and observed that mattresses were further worked upon and a self-adhesive industrial tape was used on their edges and by this process of reinforcing and support of the edges, the sheets had assumed the shape of mattresses....