TMI Blog1996 (8) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. - 5813 of 1996 - 7057-58 of 1993 - Dated:- 1-8-1996 - S.P. Bharucha and S. Saghir Ahmad, JJ. [Order]. It is not necessary to go into the history of the proceedings that led to the order of the Customs, Excise and Gold (Control) Appellate Tribunal which is under appeal. It is sufficient to say that the Tribunal upheld the classification of pillion seats for scooters, dri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nlike in the case of the glass mirror, undergone such a complete or considerable transformation that the moulded product no longer was identifiable as latex foam sponge. It continued to be sponge moulded into a particular designed shape. Further, there was no item more specific than latex foam sponge to cover the moulded goods. Emphasis was also laid upon the fact that the seats had not been fabricated from out of bigger pieces of sponge. 3. In the memorandum of appeal the appellants have set out the method of production of the seats in question thus :- (a) Compounding : The raw material used in manufacture of appellants products are principally natural rubber latex, zinc oxide, various accelerators, anti-oxidants and stabilisers. Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcial Officer, Madras, reported in 1991 (51) E.L.T. 173 (S.C.) = (1991) 1 S.C.C. 514. The matter concerned the classification of automobile seat covers and the entry that was held to be applicable read thus : Motor Vehicles, Motor Cars, Motor Tax Cars........... all articles (excluding batteries) adapted for use generally as parts and accessories of motor vehicles. The argument proceeded principally upon the question of what was an accessory, and it was held that car seat covers were accessories, being an addition, adjunct, or accompaniment for comfortable use of the car or for adding elegance to the seats. Mr. Hegde submitted that if such seat covers were accessories, the seats themselves were part of the vehicle. Reference was made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e seats having been moulded for use as parts of these motor vehicles, the entry that more specifically applied was Tariff Item 34-A. 7. 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. 8. In the result, Civil Appeal No. 5813/95 (which covers the period 9-7-1977 to 28-2-1982) is allowed; the order of the Tribunal is set-aside and such refund as is requisite shall be made, subject to the provisions of the relevant statute. Civil Appeal Nos. 7057-58/93, in so far as it concerns the period prior to 1-3-1982, is allowed in the same manner. In so far as it relates to the period after 1-3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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