2005 INSC 0011
                                    SUPREME COURT OF INDIA

                                 Commr. of Central Excise, New Delhi

                                                      Vs.

                                         Sapna Foam Udyog Ltd.

                                           C.A.No.2210 of 2000

                   (S. N. Variava, Dr. A. R. Lakshmanan and S. H. Kapadia JJ.)

                                                 05.01.2005

                                               JUDGEMENT

S. N. Variava, J.

1. Parties agreed that this case would be fully covered by the judgment delivered by us today
in the case of Collector of Central Excise, Kanpur v. M/s. Matador Foam and others1 (Civil
Appeal Nos. 3832-3837 of 1999). It may only be mentioned that the only point of difference,
which is of no relevance to the decision in this case, is that in this case the Collector had
exercised his powers under S. 35-E of the Central Excise and Salt Act, 1944 to set aside the
order of the Assistant Collector classifying the goods under Tariff Heading 40.08.

2. On the principles laid down in the case of M/s. Matador Foam and others (supra), the
impugned judgment is set aside and it is held that the goods would be classifiable under
Tariff Item 94.01.

3. The appeal is accordingly allowed. There will, however, be no order as to costs.
         Appeal allowed.

12005 AIR SCW 224

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