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TMI Blog2011 (4) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... r Heading No. 95.03 of the Central Excise Tariff Act - Appeal is dismissed - E/3923/2003 - A/249/2011-WZB/C-II/(EB) - Dated:- 5-4-2011 - Justice R.M.S. Khandeparkar, Shri P.R. Chandrasekharan, JJ. REPRESENTED BY : Ms. Aparna Hirandagi, Advocate, for the Appellant. Shri Manish Mohan, SDR, for the Respondent. [Order per : P.R. Chandrasekharan, Member (T)]. - This appeal is directed against the Order-in-Appeal No. 131/03 dated 14-11-2003 passed by the Commissioner of Central Excise (Appeals), Chennai. 2. The issue relates to classification of Rocker Chairs which provides rocking effect and amusement and is used by children - i.e., whether it is classifiable as a furniture under Heading No. 94.01 of the Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid judgment the Apex Court has held that Swings, Slides, Fun Fliers and Rockers are classifiable under Heading 95.03 and not under Heading 95.06 as articles and equipment for general physical exercise. The learned advocate further would submit that the HSN Explanatory Notes relating to Heading No. 95.03 also supports the case that the Rocker Chairs would be classifiable under the said heading which reads as : 95.03 - Other toys; reduced-size ( scale ) models and similar recreational models, working or not; puzzles of all kinds . In the light of these submissions the advocate would argue that the Rocker Chairs used by children merits classification under Heading No. 95.03 as a toy and not as furniture under Heading 95.01 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des, Fun Fliers and Rockers i.e. whether classifiable under Heading 95.03 as other toys or under Heading 95.06 as articles and equipments for general physical exercise , the Apex Court held that the purpose of reduced-size models of swings, slides, etc. are amusement and not physical exercise. Accordingly, the Apex Court held that they are classifiable under Tariff Heading 95.03. The issue in the said case was not classification of Rocker Chair but that of Rockers . Rocker Chairs and Rockers are distinct and different products. While a rocker chair is used for sitting by the children just as other furniture, a rocker is essentially meant for playing or amusement. The rocker may have different shapes and sizes of animals, birds, e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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