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2015 (12) TMI 480 - SC - CustomsImport of “beef leather cut pieces set TFC 235 Set - Cassification under Customs Tariff Heading 4115 20 90 or under Chapter Heading 4205 00 90 - Held that:- During the course of arguments, we were shown two other Chapter headings viz. Chapter 87 and Chapter 94 - Chapter 87 deals with “vehicles other than Railway or Tramway Rolling-stock and includes other parts and accessories of the motor vehicles” - Sub-heading 9401.20.00 thereof deals with “seats of a kind used for motor vehicles and sub-heading 9401 90 00 mentions “parts” thereof. It would have been more appropriate for the Tribunal to look into the Chapter entries as a whole and then come to a definite conclusion, in the light of the description of the goods involved as to which the most appropriate entry under which they fall. - Impugned order is set aside - Matter remanded back - Decided in favour of Revenue.
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