2011 (3) TMI 1311 - CGOVT - Customs

Application for revision - Classification - whether mere exceptional or possible use of the bedspreads in place of quilt can not make the product a quilt so as to be covered under the Heading No. 9404 - Held that - As from Explanatory Notes of 9404 it is clear that the goods more specifically classifiable under 9404. Government further observes that the quilts are not always made of bulky stuffing. There are various types quilts available in market which have very light stuffing - Decided against the assessee

Summary

Issues: Classification of goods under Chapter Heading 6304 or 9404 of Drawback Schedule.

In this case, the applicant, M/s. Narayan International, filed a Revision Application against the Order-in-Appeal and Order-in-Original regarding the classification of goods for export. The goods in question, including bed spreads and cushion covers, were initially claimed under Drawback Serial No. 6303 and 6304 but were later found to be quilted during physical examination. The issue revolved around whether the goods should be classified under Tariff Heading 6304 as other furnishing articles or under Tariff Heading 9404, which covers mattress supports, bedding articles, and similar furnishing. The applicant argued that the purpose of the goods was not solely for insulation against cold weather, as in the case of quilts, but rather for aesthetic purposes and to protect the bed sheets and pillows. The applicant contended that the goods should be classified under Heading 6304, excluding those falling under Heading 9404.

Upon review, the Government analyzed the relevant Tariff Headings and Explanatory Notes. It was observed that Heading 6304 covers furnishing articles excluding those falling under Heading 9404, which specifically includes quilts and bedspreads. The Explanatory Note to Heading 9404 elaborated on various articles like mattresses, quilts, bedspreads, pillows, and cushions that are classified under this heading. The Government noted that the goods in question, based on the submitted product picture, did not qualify as furnishing articles stuffed with material, indicating a classification under Heading 9404. The Government rejected the applicant's argument that the goods were designed similarly to quilts but with lighter stuffing, emphasizing that quilts can vary in stuffing density. Consequently, the Government upheld the orders of the Appellate Authority, concluding that the goods were appropriately classified under Heading 9404.

Ultimately, the Revision Application was deemed meritless and rejected by the Government.