9911796707
TMI Blog2012 (8) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... ion - department’s contention is that the same is classifiable under Chapter sub-heading 39263010 whereas the assessee’s contention is that the same is classifiable under Chapter 94 – Held that:- Chapter Note 1(a) of Chapter 94 which reads thus “pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63.” Apparently, cushions which fall under Chapter 39 are excluded from Chapter 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round that the appellants advocate is on summer vacation till 20-5-11 and therefore, he is unable to appear for the hearing and on that ground requested for adjournment. The appellants and their advocate being fully aware well in advance about the fact that the applications are fixed for hearing today. It was therefore their responsibility to ensure the presence of their representative before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involved in the matter relates to the classification of the product manufactured by the appellants and the product is Polyurethane Moulded Foam Seat Cushion. While the department s contention is that the same is classifiable under Chapter sub-heading 39263010 whereas the assessee s contention is that the same is classifiable under Chapter 94. The adjudicating authority has accepted the contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g in relation to Chapter heading 9401 reads seats (other than those of heading no. 94.02) whether or not convertible into beds, and parts thereof. Apparently, the entry under this sub-heading relates to different kinds of seats. The product which was produced by the appellants relates to the one which is utilized in manufacturing cushions in the motor vehicles. Prima facie, therefore, we do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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