2001 (9) TMI 159

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..... J)]. - The dispute in the present appeal is as regards the correct classification of Air Pillow and Air Mattress manufactured by the appellants. It is seen that prior to the period involved in the present appeal i.e. from 1-10-88 to 31-3-89, the two contending entries for the subject goods were Sub-heading 4016 and Chapter 42. The Revenue authorities, after litigation, accepted the classification .....

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..... per classification of the product would be under Chapter 63 as 'made up article of textile' inasmuch as the Air Pillow and Air Mattress are manufactured out of rubberised textile fabrics which has been held to be classifiable under Chapter 59 by the Commissioner of Central Excise. In fact, it is their stand that their classification list dated 28-2-88 holding rubberized fabrics as falling under Ch .....

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..... 3. The above stand of the appellants was based upon the fact that the rubberised textile fabrics, which they are themselves manufacturing, has been held to be classifiable under Chapter 59 and they are discharging duty burden on the said textile under the said Chapter of 59. If that be so, the Air Pillow and Air Mattress which are manufactured out of the said textile rubber fabrics have to be clas .....

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..... Revenue under Heading 59.05. In this connection, they also referred to the Order No. 14/Ch. 59/Collector/C.E./Cal.-II/88, dated 25-2-88 passed by the Commissioner of Central Excise, Calcutta vide which by holding the said fabrics as classifiable under Heading 59.05, he has dropped the demand of duty against the appellants. If that be so, the product manufactured out of the textile fabrics of Chapt .....

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..... and Air Mattress, under consideration are admittedly made out of rubberised textile fabrics which has been held to be classified under Chapter 59. As such, they are not made out of vulcanised rubber. Chapter Note 2(a) also excludes the goods of Section XI i.e. if they are made out of textile and if the same are textile articles. Inasmuch as the items in question have been made out of rubberised te .....

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