TMI Blog1993 (4) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR, for the Revenue. [Order per : Jyoti Balasundaram, Member (J)]. The classification of two wheeler seats manufactured by M/s. Berrysons India Pvt. Ltd. is the issue to be determined in the above appeals, which are heard together and disposed of by this common order. The appellants in E/223/88-C and E/44/89-C are engaged inter alia in the manufacture of motor vehicle parts viz. seats w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) set aside the order of the Assistant Collector and upheld the appellants claim. Against this order the Department has preferred E/1291/85-C. In the meanwhile the Department issued demand show cause notices dated 23-3-1984 and 24-11-1984 which were confirmed by both the authorities below by separate orders. E/223/88-C and E/44/89-C have been preferred by the assessees against the orders confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding that the product in question is a saddle or a seat for a scooter/motorcycle in the mind of the trader and it is not an article of polyurethane foam. The Tribunal also distinguished the decision in the case of Apex Rubber Ltd. reported in 1987 (32) E.L.T. 593 (Tribunal) = 1987 (14) ECC 379 on the ground that in the Apex Rubber case, the latex sponge seats required further processing which was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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