2007 (3) TMI 23

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..... nder Heading 4016.91 but not agree by the respondents – Authority rejecting the department contention and classified the said goods under Heading 6307.90
[Order per: Chittaranjan Satapathy, Member (T)] - Heard both sides. The issue under dispute is classification of air pillow. Initially, the respondents claimed classification of the same under Heading 4201.90 as travel goods. However, subseque .....

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..... ws is being classified under Heading 59.05/59.06, the end-product namely, air pillow, cannot be classified as an article of vulcanized rubber under Heading 40.16. 3. Accordingly, we are of the view that the Department's appeal claiming classification under Heading 4016.91 has no merit and the same has to be rejected. We also notice that the impugned order classifying the product under Heading 63. .....

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..... s is not relevant for the said sub-clause (i), whereas the sub-clause (ii) requires a predominance of the textile materials to be more than 50% by weight. As such, Chapter Note 3(a)(i) favours the classification of the material used in air pillow under Heading 59.05 (now changed to Heading 59.06), which also has been approved by the Department and consequently, the air pillows have been rightly cl .....

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