2005 (5) TMI 417

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..... S.V. Parelkar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The above appeal arises out of the order of the Commissioner of Central Excise (Appeals), Valsad, upholding the adjudication order passed by the Additional Commissioner, classifying CD towers and audio cassette stands under Chapter heading 94.03 of the Schedule to the Central Excise Tariff Act, 1985 .....

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..... eading 94.01 to 94.03 (covering seats, medical, surgical, dental or veterinary furniture and other furniture etc.) are to be classified in those headings only if they are designed for placing on the floor or ground. The items in dispute are not such as are designed for placing on the floor or ground. The learned DR s reliance on note 2(a) to Chapter 94 which clarifies that items such as seats and .....

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..... lants had described the products in their declarations as household articles of plastics falling under Chapter 39. It was, therefore, required of the department, if they had any doubt as to what kind of household article the product was, to have made necessary enquiries. There is no dispute that the items are made of plastic and are used in household. Therefore, it cannot be held that the appellan .....

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