TMI Blog2012 (7) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been collected, the price has to be treated as cum-duty price - in favor of assessee. - E/5389, 5390/2004 & 399/2005 - 82-84/2012 - Dated:- 24-1-2012 - Mr. P.G. Chacko, Mr. B.S.V. Murthy, JJ. Mr Praveen Sharma, advocate for the appellant Mr. Ganesh Haavanur, Additional Commissioner (AR), for the Revenue [Order per: B.S.V. Murthy]. When the appeals were taken up for disposal, it was submitted that a miscellaneous application 653/2008 filed by M/s. Soft Foam Industries Pvt. Ltd. (assessee) seeking change of name of the appellant as M/s. Sheela Foam Pvt. Ltd. has not been listed and is yet to be disposed of. The miscellaneous application accordingly was called for and it was noticed that M/s. Soft Foam Industries Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sel for the assessee submitted that as regards the classification of the product Taped Sheets for Mattresses , the issue has been settled in their own case as reported in 2003 (158) E.L.T 154 (Tri.). Further in the case of J.J. Foam Pvt. Ltd. in respect of a similar product, the appeal filed by J.J. Foam Pvt. Ltd. was dismissed by the Hon ble Supreme Court. Therefore he is not pressing the appeal as regards the classification of Taped Sheets for Mattresses . As regards Quilted Textile product , he produced a sample of the product before us and submitted that the product comprises of a top layer of synthetic textile cloth followed by a layer of Polyfil wadding, below which a thin PU Foam Sheet is placed with a layer of non-woven fabric at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven or of nonwovens, or of combinations thereof, separated by a layer of padding. These layers are usually held together by needling or stitching (including stitch-bonding) either with straight rows of stitches or by stitching in a decorative pattern, provided the stitches are used principally to quilt and do not constitute designs giving the product the character of embroidery. They may also be held together by knotted ties or by adhesive, by heat bonding or other means, provided the product also has a quilted effect that is, has a raised or puffed effect similar to quilting by stitching, needling or stitch-bonding. The products of this heading may be impregnated, coated or covered, or the fabrics used in their production may be im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Udyog -2005 (179) E.L.T. A102 (SC) for taking a view that when duty has not been collected, the price has to be treated as cum-duty price is appropriate. Since the issue is covered by the decision of the Hon ble Supreme Court, the appeal filed by the Revenue against the conclusion in the impugned order that the amount realized by the assessee has to be treated as cum-duty price has to be sustained and appeal filed by the Revenue in E/5390/2004 has to be rejected. 5. In the result, the miscellaneous application for change of name of the assessee is allowed, Appeal No. E/5389/2004 is partly allowed in respect of quilted textile product and appeal filed by the Revenue is rejected. (Operative part of this order was pronounced in court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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