9911796707
TMI Blog2004 (3) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... Agrawal, Member (T)]. The issue involved in this appeal filed by the Revenue is whether P.U. Foam mattresses manufactured by M/s. Bharat Foam Udyog Ltd., are classifiable under Heading 39.21 of the Schedule to the Central Excise Tariff as claimed by the respondents or under Heading 94.04 as claimed by the Revenue. 2. Mrs. Charu Baranwal, learned SDR submitted that the respondents had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... general description. The learned SDR finally submitted that the goods in question are being sold as mattresses only and, therefore, these should be classified under Heading 94.04 only. She also relied upon the decision of the Tribunal in the case of CCE, Meerut v. Sheela Foams (P) Ltd. - 2001 (138) E.L.T. 1387, wherein it has been observed that sheets as such were not usable as mattresses as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Foam blocks for use as mattresses would merit classification under Heading 39.21 of the Central Excise Tariff. He has relied upon the decision of the Tribunal in the case of Sheela Foams (P) Ltd., wherein it has been held that P.U. Foam sheets are not usable as mattresses unless they are further worked out, reinforced or supported on the edges and that no such further working has been undertaken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heela Foams (P) Ltd., the Tribunal had considered the expression further worked and observed that mattresses were further worked upon and a self-adhesive industrial tape was used on their edges and by this process of reinforcing and support of the edges, the sheets had assumed the shape of mattresses. We also observe that this Tribunal has referred in the case of Sheela Foams (P) Ltd. to a clari ..... X X X X Extracts X X X X X X X X Extracts X X X X
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