TMI Blog1997 (9) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... These two appeals are filed against the orders passed by the Collector of Central Excise (Appeals) in A. No. 288/88, dated 28-2-1989 as well as A. No. 62/89, dated 25-7-1989. These appeals are connected matters relating to the classification of the goods in question which was involved in A. No. E/2177/89-C which has been disposed of by this Tribunal in terms of Order No. 1897/97. 2. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... away fitted to the scooter or motor cycle. Under Chapter 39, Notes 2(o), parts of aircraft or vehicles are excluded. Seats are nothing but parts of vehicles and it can never be said that these are known in the trade parlance as articles of polyurethane foam. Therefore the classification of the same under Heading 3216.01 as polyurethane foam is not correct as done by the learned lower authorities. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Heading Nos. 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. But again it is mentioned in the Note that the following items are to be classified in the above mentioned headings even if they are designed to hung, to be fixed to the wall or to stand one on the other. The items mentioned therein are as follows : (a) Cupboards, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 87.14 of the Central Excise Tariff and the bare seats of the kind used for motor vehicles except for two-wheelers the matter is remanded to the learned lower authority to find out whether the correct classification is under 87.08 or 94.01. The appeal is allowed in the above terms. The adjudicating authority should decide the matter with respect to the bare seats of a kind used for motor vehicl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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