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TMI Blog2000 (1) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... cles thereof covered under Chapter 39 as well as articles classifiable under Chapter 94 of the Central Excise Tariff which among other articles covered mattresses. In the show cause notice dated 3-8-93, it was proposed that the Polyurethane (PU) foam sheets pasted with the industrial tape on the edges should be classified under Chapter 94 instead of Chapter 39. It was mentioned that PU foam sheets of thickness 75 mm or more after being cut to size were further worked upon and a self adhesive industrial tape was used on their edges. It was alleged that as a result of such processing the goods went beyond the purview of sub-heading No. 3921.11 as the same did not conform to Chapter Note 10 of Chapter 39 any more, and that their correct classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classification of any product it was essential to see its marketability/trade parlance and that in trade parlance the goods were known as mattresses and not as sheets of PU foam. 2. The matter was heard on 4-11-99 when Shri Praveen Sharma, Advocate referred to the Board s Circular under F. No. 93/24/91 CX.3, dated 17-12-91 wherein, it had been clarified that PU foam sheets obtained by cutting of PU foam blocks for use as mattresses would merit classification under Heading No. 39.21 of the Central Excise Tariff. Shri V.M. Udhoji, DR, submitted that the goods presented for assessment were mattresses which were specifically described under Heading No. 94.04. The goods as finally marketed and cleared by the assessee had gone beyond the stag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39 is extraced below :- 10. In Heading Nos. 39.20 and 39.21, the expression plates, sheets film, foil and strip applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut, they become articles ready for use). It is also seen from the Chapter Notes that the Chapter 39 does not cover articles of Chapter 94. Thus, Chapter 94 had a precedence over Chapter 39 (refer clause(s) of Chapter Note 2 under Chapter 39). 5. The expression further worked has come-up for consideration before the Tribunal in the case of Kerala Books ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issed. In the case of Collector of Central Excise v. Kasturi Sons - 1993 (67) E.L.T. 984 (Tribunal), the imported goods rubber blankets were found to be attached with metal brackets on both the sides. This fixation of metals bars/brackets to the edges on both sides of rubber blanket sheets was found to be further worked . 6. Under Heading No. 94.04, mattress supports, articles of bedding and similar furnishing (for example mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered, were included. 7. When sheets and mattresses are separately described in the Tariff it is the form in which the goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, the Revenue had stated as under :- Mattresses of P.U. foam can only be by cutting into sheets of P.U. foam block which is made with the help of moulding. HSN Explanatory Notes relating to Heading No. 94.04 at page 1579 is extracted below :- 94.04 - Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered. It is thus seen that the clarification by the Customs Cooperation Council relates to the different product. 10. There thus appears to be considerable force in the pleadings of the Revenue. The ld. Advocate had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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