2005 (5) TMI 392

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..... t classifying the products under (Chapter Heading 39.21 and Chapter sub-heading 5806.90. 2. The classification of the products as accepted by the Assistant Commissioner was as under :- (1) Flexible Polyurethane foam mattresses without cover - 39.21 (2) Flexible Polyurethane foam pillows, without cover. - 39.21 (3) Quilted fabrics cotton polyester as wadding. - 5806.90 3. The Appellate Commissioner held in the appeal filed by the Revenue that the Heading 94.04 specifically covered both types of mattresses and pillows whether covered or not and there was no need to classify uncovered mattresses and pillows under Chapter Heading 39.21. He held that bols .....

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..... te Commissioner has referred to Rule 3(a) of the Rules for the interpretations as contained in the Schedule only with a view to indicate that most specific description was required to be preferred to headings providing a more general description. As per Rule 1 that the titles of sections and chapters are provided for case of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such Headings or Notes do not otherwise require according to the provisions hereinafter contained in the schedule. Rule 2 lays down that any reference in a heading to goods shall be taken to include, inter alia, a reference to these goods incomplete or unfi .....

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..... amely sub-heading 94.04 reads as follows :- Mattress supports : articles of bedding 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 . The HSN Explanatory Notes of this sub-heading 94.04 also makes it clear that all mattresses whether covered or not, quilts and bedspreads (including counterpanes and also quilts for baby carriages) eiderdowns and duvets (whether of down or any other filling), mattress-protectors, bolsters, pillows, cushions, pouffes etc. are covered under this sub-heading 94.04. Duvets are soft thick quilt used instead of an upper sheet and blanke .....

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