2001 (2) TMI 346

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..... Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The appellants are a manufacturer of sleeping bags. The impugned orders classified sleeping bags under chapter heading 94.04 based on HSN and demanded duty. The appellant in the present appeal contends that sleeping bags are not classifiable under that chapter heading. It is also submitted that excise duty has been wrongly computed by t .....

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..... ful in constructing central excise headings only in cases where the Central Excise tariff is aligned to HSN. Reliance has been placed on the decision of this Tribunal in the case of CCE, Chandigarh v. M/s Sukhjit Starch & Chemicals Ltd. reported in 1994 (72) E.L.T. 753 (T) = 1994 (3) RLT 983 in support of this submission. 3. The goods in question are sleeping bags. They are carried around as .....

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..... , Chandigarh v. Sukhjit Starch & Chemicals Limited as that decision, unlike the present dispute, related to a case where Central Excise chapter heading and HSN heading were materially different. In this view of the matter, we confirm the classification as ordered in the impugned orders. 4. We agree with the ld. Counsel for the appellant that duty liability has been wrongly computed by treati .....

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