2005 (5) TMI 392 - AT - Central Excise

Summary

Issues: Classification of goods under Central Excise Tariff

Issue 1: Classification of goods under Chapter Heading 94.04 vs. Chapter Heading 39.21
The appellant challenged the order of the Commissioner (Appeals) that classified goods under Chapter Heading 94.04 instead of Chapter Heading 39.21. The Assistant Commissioner initially approved the classification list under Chapter Heading 39.21 and Chapter sub-heading 5806.90 for certain products. The Appellate Commissioner held that Heading 94.04 covered mattresses, pillows, and quilts, whether covered or not, eliminating the need for separate classification under Chapter Heading 39.21. The Commissioner also classified quilted fabrics using cotton/polyester as waddings under Chapter Heading 94.04.

Issue 2: Violation of Principles of Natural Justice
The appellant contended that the Appellate Commissioner's order violated the principles of natural justice as they were not given a hearing. However, the Tribunal found that the Appellate Commissioner had provided ample opportunities for a personal hearing, which the appellant did not avail of. The Tribunal concluded that the appellant's failure to attend the scheduled hearings negated any claim of a violation of natural justice.

Issue 3: Interpretation of Rules for Classification
The appellant argued that the Appellate Commissioner relied on Interpretative Rule 3(a) without considering Rules 1 and 2. The Tribunal clarified that Rule 3(a) was appropriately applied to determine the most specific description for the goods, as required for classification. Rules 1 and 2 were not necessary in this context. The Appellate Commissioner's decision to classify the goods under sub-heading 94.04 was deemed correct based on the specific details provided in the Central Excise Tariff.

Conclusion
The Tribunal upheld the classification of goods under Chapter sub-heading 94.04 of the Central Excise Tariff, including mattresses, pillows, bolsters, and quilted fabrics. The detailed explanation of the goods covered under this sub-heading confirmed the accuracy of the classification made by the Appellate Commissioner. The appeal was dismissed, emphasizing that all relevant goods fell appropriately under Chapter sub-heading 94.04, as per the Central Excise Tariff.