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2019 (2) TMI 1300 - AT - Central ExciseSSI Exemption - classification of manufactured goods in dispute - Polyurethane Moulded Parts of Chairs of various models and polyurethane moulded seats for motor vehicles - appellants have claimed the classification under 94019000 and 94012000 respectively - Revenue disputed the classification and has held that the classification of the same should be under 39263010 as “Polyurethene moulded form seat cushion” and the benefit of said notification is not available. Held that:- Chapter sub-heading 39.29 covers other articles of plastics and articles of other materials of heading 3901 5o 3914 - 3926 30 10 is a sub-heading for fitting for furniture cut work or article under chapter heading 3926 3010, pertains to such articles made of polyurethene foam. Therefore, the description given in the chapter is specifically covering the articles manufactured by the appellants. In view of the chapter note 1 (a) to Chapter 94 Section XX, these are not covered under Chapter 94. Therefore, this cannot be classified under Chapter 94 as claimed by the appellants. The learned Commissioner (Appeals) has correctly found that the products manufactured by the appellant is polyurethene form in the required shape to be used as cushion for revolving chairs are furniture, as such they do not find any entry under Chapter 94 and in views of the specific entry under Chapter 3926 30 10, the products are to be classified as held by the order-in-original/order-in-appeal. Cum-duty benefit - Held that:- The appellants are eligible for cum duty benefit - in order to verify the eligibility of the appellants for Cenvat Credit and for quantification of demand after allowing cum duty benefit, the case requires to go back to the jurisdictional Assistant/Deputy Commissioner. Penalty u/s 11AC - Held that:- The issue has already been raised by the department and Additional Commissioner vide adjudication order dated 03/08/2007 has confirmed the classification in favour of the Revenue. In spite of the same, the appellants continued to classify the impugned goods under Chapter 94. It is not brought to our notice if an appeal has been filed against the said order and if a stay was granted - Penalty upheld. Appeal allowed in part and part matter remanded.
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