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2005 (6) TMI 334 - CESTAT, MUMBAIExtract: .......being manufactured by the respondents are upholstery on job work basis. Even the Chapter Note relied upon by the Revenue does not suggest that upholstery of furniture becomes part of furniture. Just as cover of mattress doesn rsquo t become the part of a mattress, upholstery of furniture cannot be called a part of furniture. The appeal is rejected.
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