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2005 (1) TMI 107 - SC - Central ExciseWhether the goods manufactured by the Respondents fall under Tariff Item 94.01 or Tariff Item 40.08? Held that:- It is an admitted position that the goods manufactured by the Respondents are cut in the shape of seats and are used only in seats. They are thus cushions of seats and are parts of seats. They then fall under Tariff Heading 94.01 and Tariff Heading 40.08 thus get excluded. This view is also supported by H.S.N. Explanatory Note, which states that Tariff Entry 94.01 would cover all seats including seats of vehicles. It is thus held that the goods of the Respondents would fall under Tariff Heading 94.01. Appeal allowed.
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