9911796707
TMI Blog2019 (2) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... availing SSI exemption under Notification No.8/2003-CE dated 01/03/2003. 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. A show cause notice dated 14/05/2008 was issued to the appellant and was confirmed by the order-in-original dated 31/03/2009, which was upheld by the impugned order dated 12/02/2010. 2. The appellants submitted that they are manufacturing polyurethene moulded parts of chairs and moulded seats and backs as per the specific requirements of the customers and they are directly used as parts and components of chairs for assembling chairs. The end users had issued cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : For the period July 2002 to March 2005, the heading 39.26 read as under: 36.26 Other articles of Plastics and articles of other materials of heading Nos.39.01 to 39.14 3926.10 Of polyurethane foam 3926.90 Other For the period April 2005 to May 2007 the new classification for heading 3926 is as under: 39.26 Other articles of plastics and articles of other materials of heading 3901 to 3914 3926.10 Office or school supplies 3926.30 Fittings for furniture, coach work or the like 3926 30 10 Of Polyurethane Foam 3926 30 90 For the period from July 2002 to March 2005 Chapter heading 9401 read as under: 94.01 Seats (other than those of heading No.94.02) whether or not convertible into beds and parts thereof For the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Coding System, such blocks of regular geometric shape are not primary forms and are covered by the expression "plates, sheets, film, foil and strip" (which falls under heading Nos.39.20 and 39.21) and if these are cut into shapes other than rectangle/square are generally classified in headings 39.18, 39.19 or 39.22 to 39.26 and even if the blocks are cut into rectangular/square shape the same would merit classification under Chapter heading No.39.20 and 39.21, as per the Chapter Note 10 of Chapter 39. He further submitted that Chapter note 1 (a) of Chapter 94 of CETA 1985, Chapter 94 does not cover (a) pneumatic or water matt5resses, pillows or cushions, of Chapter 39, 40 or 63. He also submitted that CBEC Vide Circular No.10/89 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereof For the period from April 2005 to May 2007 the new eight digit Central Excise Tariff Act 1985 for Heading 9401 read as under: 94.01 Seats (other than those of heading No.94.02) whether or not 9401 10 00 Seat of a kind used for ai8rcraft 9401 20 00 Seats of a kind used for motor vehicles Other seats with metal frames 9401 71 00 Upholstered 9401 79 00 Other 9401 80 00 Other seats 9401 90 00 Parts 5.1 We find that Chapter sub-heading 39.29 covers other articles of plastics and articles of other materials of heading 3901 5o 3914. We find that 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ween chapter heading 9401 & 9404; in case of Mutual Industries Ltd., between Chapter heading 9401 and 9403 and in case of Matador Foam between Chapter heading 4808 and 9401. Therefore, we are not inclined to rely upon the case laws cited by the appellants. 8. The appellants have further submitted that in case the claimed classification is not allowed cum duty benefit may be allowed for quantification of duty and Cenvat Credit may be held to be admissible. We find that the original authority has given a finding in respect of the Cenvat Credit that the appellants may make an application before the jurisdictional Assistant Commissioner of Central Excise, Palghar Division, who shall cause necessary verification and determine whether the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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