TMI Blog2003 (9) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... Order. 2. Shri Parveen Sharma, learned Advocate, submitted that the Appellants manufacture P.U. Foam sheets, Composite sheets, Taped PU Foam sheets and cushions; that the process of manufacture in brief is that PU Foam Blocks are obtained by chemical reaction from inputs namely Polyol and Isocyanates these blocks are thereafter cut into blocks of regular geometrical shape by removing side/top/bottom skins; these Blocks are further cut into specific dimensions to result in PU foam sheets; that PU Foam sheets in dispute have the dimensions as 36" x 72" x 4"; that in some cases self adhesive textile tape is affixed on the sides which bear the Brand name of the appellants and are described as Taped PU Foam sheets; that cushion in dispute are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading 39.01, despite the fact that they were intended for use as Mattresses; that Meerut Commissionerate issued a Trade Notice No. 4/93 dated 18-1-93 mentioning therein that Polyurethane Foam sheet obtained by cutting of PU Foam Blocks for use as Mattresses will merit classification under Heading 39.21 of the Central Excise Tariff. The learned Advocate contended that these two clarifications are very specific to the product in dispute and the department is bound by these clarifications. Reliance has been placed on the decision in the case of Paper Products Ltd. v. CCE, 1999 (112) E.L.T. 765 (S.C.) and CCE v. Dhiren Chemicals Ltd. - 2002 (143) E.L.T. 19 (S.C.). 3. The learned Advocate also referred to Note 10 to Chapter 39 according to whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been held by the Supreme Court in the case of CCE v. Fuse Base Eltoto Ltd., 1993 (67) E.L.T. 30 (SC) that in the absence of statutory definition of an article, its classification is to be determined on the basis of understanding in common parlance and its primary function and utility; that the Supreme Court held that identity of an article is associated with its primary function and utility. The names of certain products have functional association in the mind of the consumers. There is a mental association in the mind of consumer in respect of certain products keeping in view the utility of the product and also the reputation the name of the product has acquired in the market and among the consumers . The learned SDR mentioned that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Trade Notice 4/1993 dated 18-1-93 and observed that according to the Trade Notice PU Foam sheets obtained by cutting of PU Foam block for use as mattresses will merit classification under Heading No. 39.21. The goods presented for assessment should be sheets and not mattresses even when the sheets have been obtained by cutting of the PU Foam for use in mattresses. The Trade Notice does not provide that mattresses as such will be classifiable differently when they are specifically covered by Heading No. 94.04. 6. Regarding clarification received from the Customs Cooperative Council the Tribunal had mentioned that the issue was of flexible PU Foam slabs or sheets for use as mattresses but not of mattresses as such. The Committee had op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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