2004 (5) TMI 356 - AT - Central Excise

Summary

Issues:
Classification of product 'chair base' and 'chair top' made out of plastics under Heading 9403.

Analysis:
The appeal before the Appellate Tribunal CESTAT, Mumbai revolves around the classification of 'chair base' and 'chair top' manufactured from plastics. The Revenue challenges the order by the Commissioner (Appeals) which classified these products under Heading 9403, contending that Heading 9401 provides a more specific description for furniture of plastics and its parts.

Upon examination, the Tribunal notes the absence of the ld. DR during the hearing. It delves into the definitions in the Central Excise Tariff Act, 1985, comparing Headings 9401 and 9403. The Tribunal observes that the definitions are pari materia, and refers to the chapter notes of the Harmonized System of Nomenclature (HSN) under Heading 9401. These notes specify that various parts of chairs, such as seats and backs, fall under Heading 9401. Conversely, the notes under Heading 9403 clarify that it does not encompass furniture and its parts covered by previous headings. Heading 9403 is identified to cover furniture for general use like cupboards, show-cases, tables, and writing stands.

The Tribunal emphasizes the significance of applying the Explanatory Notes under HSN to determine classifications under the Central Excise Tariff Act, 1985. It concludes that chairs and their parts are excluded from Heading 9403 and are explicitly included under Heading 9401. Consequently, the Tribunal sets aside the Commissioner (Appeals)'s order and allows the Revenue's appeal, directing the classification of the products under Heading 9401.

In light of the above analysis, the Tribunal disposes of the appeal accordingly, affirming the classification of the 'chair base' and 'chair top' made from plastics under Heading 9401.