2011 (4) TMI 358 - AT - Central Excise

classification of Rocker Chairs which provides rocking effect and amusement and is used by children - 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 - Held that - No doubt, because of rocking action of the chair it may provide some amusement to the children. That does not mean that they are toys - Rocker Chairs of plastics manufactured by the appellant is rightly classifiable under Heading 94.01 of the Central Excise Tariff Act as non-wooden furniture and not as toys under Heading No. 95.03 of the Central Excise Tariff Act - Appeal is dismissed

Summary

Issues: Classification of 'Rocker Chairs' under Central Excise Tariff Act - whether as furniture under Heading No. 94.01 or as toys under Heading No. 95.03.

Analysis:
1. The issue pertains to the classification of 'Rocker Chairs' under the Central Excise Tariff Act, specifically under Heading No. 94.01 or Heading No. 95.03. The Commissioner of Central Excise (Appeals) concluded that the Rocker Chairs should be classified as 'Non-Wooden Furniture' under Heading No. 94.01 based on the argument that the rocking effect alone does not warrant classification as 'Other Toys' under Heading No. 95.03.

2. The appellant argued that the Rocker Chairs, being used by children and providing amusement, should be classified as 'other toys' under Heading 95.03. Reference was made to Note 1(1) to Chapter 94, highlighting that the chapter does not cover toy furniture. The appellant relied on a judgment by the Hon'ble Apex Court to support the classification under Heading 95.03.

3. The Department, however, contended that a previous Tribunal decision had classified similar chairs as furniture under Heading 94.01, not as toys under Heading 95.03. The Department also cited the Apex Court's decision that articles exclusively for children's use may not necessarily be classified as toys, as in the case of play tables and chairs.

4. Upon considering the submissions, the Tribunal noted that the previous decision against the appellant had attained finality. The Tribunal distinguished the case cited by the appellant, emphasizing that 'Rocker Chairs' and 'Rockers' are distinct products. The HSN Explanatory Notes for Heading 95.03 were examined, indicating coverage of doll's furniture for play, not chairs for sitting.

5. The Tribunal agreed with the Department's argument that 'Rocker Chairs' are rightly classified as non-wooden furniture under Heading 94.01, not as toys under Heading 95.03. The decision was based on the nature of the products and their intended use, emphasizing that the rocking action providing amusement does not automatically categorize them as toys.

6. In conclusion, the Tribunal found no merit in the appeal and dismissed it, affirming the classification of 'Rocker Chairs' as non-wooden furniture under Heading 94.01 of the Central Excise Tariff Act.

This detailed analysis provides a comprehensive overview of the judgment's key points and the reasoning behind the classification of 'Rocker Chairs' under the Central Excise Tariff Act.