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TMI Blog2012 (7) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... d is yet to be disposed of. The miscellaneous application accordingly was called for and it was noticed that M/s. Soft Foam Industries Pvt. Ltd. has merged into M/s. Sheela Foam Pvt. Ltd. with all assets and liabilities as approved by the Hon ble Delhi High Court on 06.08.2003. The order of the Hon ble High Court has been enclosed. Taking note of the fact that M/s. Soft Foam Industries Pvt. Ltd. has merged into M/s. Sheela Foam Pvt. Ltd., we allow the miscellaneous application and allow the change in the name of the assessee in all the appeals as M/s. Sheela Foam Pvt. Ltd. 2. Three appeals are under consideration before us. The first one is E/5389/2004 filed by the assessee. This appeal has been filed against the order-in-appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ynthetic textile cloth followed by a layer of Polyfil wadding, below which a thin PU Foam Sheet is placed with a layer of non-woven fabric at the base and these items were quilted with a quilting machine. He submits that the product is used in the manufacture of mattresses. However he submits that the product is required to be classified under 5810.00 as they are covered by this heading. The learned AR reiterates the observations of the learned Commissioner (Appeals) who has taken the view that description given by the assessee for the goods as Quilted Textile product is misleading and the same is an article of bedding and therefore is classifiable under heading 9404.00. After seeing the sample and seeing the process of manufacture used for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itching, needling or stitch-bonding. The products of this heading may be impregnated, coated or covered, or the fabrics used in their production may be impregnated, coated or covered. These materials are commonly used in the manufacture of quilted garments, bedding or bedspreads, mattress pads, clothing, curtains, place-mats, underpads (silencers) for table linen, etc. 4.3. Heading No. 9404.00 covers mattress supports; articles of bedding and 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 claim of the department is that the product is to be consi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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