Collector of Central Excise Vs. Ajay Rubber - Court Judgment

Excerpt:
1. this is an appeal filed by the department against the order-in-appeal no. 15/9-(cbe), dated 25-1-1990 passed by the collector of central excise (appeals), madras.2. the point to be considered in this case whether tappered bus seats, flat bus seats, back rests and seat cushions made out of latex foam are classifiable under chapter heading 4008.19 as claimed by the party or under heading 9404.00 as per department.3. the respondents remained absent in spite of notice of hearing. heard shri satnam singh, learned sdr.4. it was brought to our notice that issue with reference to the classification of product in question has already been decided by the tribunal in the case of j.k. foam products v. collector of central excise, kanpur reported in 1997 (94) e.l.t. 497 holding that item in question is classifiable under heading 94.01 of the central excise tariff. following the ratio of the aforesaid decision, we hold that item in question is classifiable under chapter heading 94 and, accordingly, the appeal filed by the department is hereby allowed.

Judgment:
1. This is an appeal filed by the department against the Order-in-Appeal No. 15/9-(CBE), dated 25-1-1990 passed by the Collector of Central Excise (Appeals), Madras.

2. The point to be considered in this case whether tappered bus seats, flat bus seats, back rests and seat cushions made out of latex foam are classifiable under Chapter Heading 4008.19 as claimed by the party or under Heading 9404.00 as per Department.

3. The respondents remained absent in spite of notice of hearing. Heard Shri Satnam Singh, learned SDR.4. It was brought to our notice that issue with reference to the classification of product in question has already been decided by the Tribunal in the case of J.K. Foam Products v. Collector of Central Excise, Kanpur reported in 1997 (94) E.L.T. 497 holding that item in question is classifiable under Heading 94.01 of the Central Excise Tariff. Following the ratio of the aforesaid decision, we hold that item in question is classifiable under Chapter Heading 94 and, accordingly, the appeal filed by the department is hereby allowed.