2007 (3) TMI 23

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....ember (T)] - Heard both sides. The issue under dispute is classification of air pillow. Initially, the respondents claimed classification of the same under Heading 4201.90 as travel goods. However, subsequently, they themselves have given up their claim to the classification under the said Heading 4201.90. We have also perused the related HSN en try and the Explanatory Notes, according to which ai....

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....the view that the Department's appeal claiming classification under Heading 4016.91 has no merit and the same has to be rejected. We also notice that the impugned order classifying the product under Heading 63.01 has been passed by the lower appellate authority following a decision of the Tribunal in the case of M/s. Bengal Waterproof Works Ltd., Calcutta v. C.C. Ex, Kolkata-II [2002 (139) E.L.T. ....

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....rs the classification of the material used in air pillow under Heading 59.05 (now changed to Heading 59.06), which also has been approved by the Department and consequently, the air pillows have been rightly classified under Heading 63.01. We note that the Heading 63.01 has been expanded during the relevant period and hence, while the classification under the Heading 63.01 is correct for the earli....