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1996 (8) TMI 302 - SUPREME COURTWhether pillion seats for scooters, driver and passengers seats for auto-rickshaws and seats for tractors and jeeps as `latex foam sponge’ will be falling under Item 16-A(1) of the Central Excise Tariff or under Item 34-A? Held that:- In so far as the period prior to 1-3-1982 is concerned, we are of the view that the Tribunal erred in its reasoning. The seats were specifically moulded latex foam sponge for use in given vehicles. They could be used only for the purpose for which they were made, for particular scooters, auto-rickshaws, tractors and jeeps, and this functional aspect was of significance. The seats having been moulded for use as parts of these motor vehicles, the entry that more specifically applied was Tariff Item 34-A. Subsequent to 1-3-1982, became the amended Tariff Item 16-A(1) included articles made of latex foam sponge, and that, as would appear from the record before us, was the entry that more specifically applied.
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