TaxTMI 
TaxTMI 
2011 (4) TMI 358
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....d is used by children - i.e., whether it is classifiable as a furniture under Heading No. 94.01 of the Central Excise Tariff Act, 1985 as "non-wooden furniture" or under Heading No. 95.03 as "other toys". The learned Commissioner (Appeals) concluded as follows : "I am of the considered opinion that just because Rocker Chairs provide rocking effect, the classification under Sub-heading No. 9503.00 does not appear correct. To classify a Rocking Chair as 'Other Toys' does not appeal to common sense. Just like 'Rocking Chairs', there are 'Revolving Chairs'. Even if it is a miniature Revolving Chair, it will not come under the category of 'Other Toys'. I feel there is force in the contention of the Department that Rocking Chair has to be classi....
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.... 'Rocker Chairs' used by children merits classification under Heading No. 95.03 as a toy and not as furniture under Heading 95.01 of the Central Excise Tariff Act. 4. The learned DR, on the other hand, submits that this issue has already been decided in their own case by this Tribunal in Supreme Industries Ltd. v. Collector of Central Excise, Mumbai, 1999 (108) E.L.T. 460 wherein the Tribunal held that the said chairs are classifiable as furniture under Heading 94.01 and not as 'toys' under Heading 95.03. This order of the Tribunal has not been challenged by the appellant and has attained finality. The learned DR also would submit that even in the case of O.K. Play (India) Ltd. (supra), relied upon by the appellant, it has been held t....
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.... other furniture, a rocker is essentially meant for playing or amusement. The rocker may have different shapes and sizes of animals, birds, etc. Rockers are not meant for sitting ordinarily. 5.1 We have also perused the HSN Explanatory Notes relied upon by the advocate in respect of Heading No. 95.03. HSN Explanatory Notes relating to Heading 95.03 specifically states that it covers doll's house and furniture including bedding under Serial No. (A)(12) (Page 1588). So what is covered under the said heading are only doll's furniture which are used for play and not rocker chairs used for sitting by the children. Further, as rightly observed by the Hon'ble Apex Court in the said case, the mere fact that an article is meant for exclusive u....