2005 (5) TMI 417

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....r, Consultant, for the Appellant. Shri S.V. Parelkar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The above appeal arises out of the order of the Commissioner of Central Excise (Appeals), Valsad, upholding the adjudication order passed by the Additional Commissioner, classifying CD towers and audio cassette stands under Chapter heading 94.03 of the S....

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....ise Tariff Act, 1985 states that articles referred to in heading 94.01 to 94.03 (covering seats, medical, surgical, dental or veterinary furniture and other furniture etc.) are to be classified in those headings only if they are designed for placing on the floor or ground. The items in dispute are not such as are designed for placing on the floor or ground. The learned DR's reliance on note 2(a) t....

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....nother reason, namely that it is barred by limitation. The appellants had described the products in their declarations as household articles of plastics falling under Chapter 39. It was, therefore, required of the department, if they had any doubt as to what kind of household article the product was, to have made necessary enquiries. There is no dispute that the items are made of plastic and are u....