9911796707
TMI Blog2002 (7) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... ting authority has himself held in the impugned order that P.U. Foam Block covered in cotton cloth which has been shaped in a way that these pieces, which are held together by a special cover can be adjusted to assume such shapes as can be used both as a sofa or as bed depending on requirement or convenience. It is clear from the above that item manufactured, is to be used in sofa-cum-bed and not exclusively as cushion or mattress and therefore, merits classification under 9401.00 as claimed by the respondent. This being so the classification of the item merely on the ground that it can also be used otherwise can not be the basis for classification under chapter/heading i.e. 9404.00. On this count the impugned order is not sustainable. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals) had fallen in error in holding that it is a combination of mattress and cushion which are individually covered under sub-heading 9404.00. Therefore the combination is rightly classifiable under Ch. S. H. 9401.00. 5. We have heard the submissions of the learned SDR for Revenue. We have also perused the evidence on record. We note that similar issue had come up before the Commissioner (Appeals) in the case of M/s. Soft Foam Industries Pvt. Ltd. We further note that the learned Commissioner (Appeals) in the Order Nos. 144 to 146/2001/C.E., dated 7-8-2001 held that sofa-n-sofa bed and wonder couch manufactured by the respondents are correctly classifiable under Chapter sub-heading 9401.00 of the Schedule to the Tarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.01 of HSN covers seats (other than those of Heading No. 94.02), whether or not convertible into beds, and parts thereof. This heading covers all seats (including those for vehicles, provided that they comply with the conditions prescribed in Note 2 to this Chapter) for example - Lounge chairs, arm chairs, folding chairs, deck chairs, infants high chairs. Arm chairs, couches, settes etc. remain in this heading even if they are convertible into beds (pp 1699 and 1700 of the HSN). Heading 94.01 of the Schedule to Central Excise Tariff Act, 1985 is indentically worded to heading 94.01 of the HSN. Hence, the HSN notes, referred to above, can be relied upon in interpreting the scope of Heading No. 94.01 of the schedule to CETA, 1985. (iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parlance. Keeping in view all the above aspects, I hold that the sofa-n-beds and Wonder Couch manufactured by the appellants are correctly classifiable under 9401.00 of the Schedule to CETA 1985. The impugned orders passed by the Assistant Commissioner are not sustainable. 6. In view of the detailed examination undertaken by the learned Commissioner (Appeals) in the above order for coming to the conclusion that goods are classifiable under Chapter sub-heading 9401.00 we agree with the findings not only based on detailed examination of the issue but also for the sake of uniformity in classification of a product. The goods shall be classifiable under sub-heading No. 9401.00. Having regard to this aspect the appeals filed by the Revenue a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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