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 vs. M/s. Matador Foam and others (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.;