TMI Blog2002 (4) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... of motor vehicle seat classifiable under 9401. The case laws referred to by the party in this matter are irrelevant. It is also verified that the said goods are integral parts of seat and available in the market as such. Moreover, the seats of Maruti vehicles are sold along with the said goods without which the seats are incomplete. Further the Maruti Cars are marketed along with the seats fitted with the said goods. Hence the goods in question are classifiable under Tariff heading No. 9401." 2. When the matter went before the Commissioner (Appeals) he confirmed the Order-in-original with the following observations :- "As far classification of the impugned goods is concerned, it is sufficiently clear that these goods are essential parts of the type of seats and do not merely add to the efficiency. I, therefore, agree with the findings of the adjudicating authority and hold that the goods should be classified under Chapter Heading No. 9401." 3. The rival chapter headings of the Central Excise Tariff are reproduced below for convenience of discussion : "Heading No. Sub-Heading No. Description of goods Rate of Duty 87.08 8708.00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial Officer reported in 1991 (51) E.L.T. 173 (S.C.) in support of his contention that items in question are only automobile accessories. He has also referred us to the decision of this Tribunal in the case of Collector of Central Excise, Bombay v. Fykays Engg. Pvt. Ltd., 2000 (116) E.L.T. 341. 7. The learned Counsel for the appellants has also stressed that Chapter Heading 9401 covers only parts of seats and does not cover accessories. He has pointed out that it is significant that, contrary to the scheme of Chapter 9401. Chapter 8708 covers accessories also. 8. As against the aforesaid submissions on behalf of the appellants, the learned DR submitted that the seats in question are a particular variety of car seats, known as bucket type of seats or adjustable seats. Special feature of these seats is that their position can be adjusted at the choice of the driver/ passenger. The learned DR submitted that since the make of these seats is different from other seats because of their adjustable character, the arrangement which imparts this special feature to the adjustable seats should rightly be considered as a part of such special type of seats and classified and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tiveness in the use of the car as a whole is not a correct test. In our view, the correct test would be whether the article or articles in question would be an adjunct or an accompaniment or an addition for the convenient use of another part of the vehicle or adds to the beauty, elegance or comfort for the use of the motor vehicle or a supplementary or secondary to the main or primary importance. Whether an article or part is an accessory cannot be decided with reference to its necessity to its effective use of the vehicle as a whole. General adaptability may be relevant but may not by itself be conclusive. Take for instance stereo or air-conditioner designed and manufactured for fitment in a motorcar. It would not be absolutely necessary or generally adapted. But when they are fitted to the vehicle, undoubtedly it would add comfort or enjoyment in the use of the vehicle. Another test may be whether a particular article or articles or parts, can be said to be available for sale in an automobile market or shops or places of manufacture; if the dealer says it to be available certainly such an article or part would be manufactured or kept for sale only as an accessory for the use in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The same Dictionary gives the meaning of "part" as : "a portion, piece or bit; some but not all and one of a set of equal divisions or amounts that compose a whole." The Dictionary also gives the meaning as an essential piece; a component. Since the thermocouple leads or compensating cable is an essential part, it satisfies the qualification "part". 12. According to Note 2(a) under Chapter 90, parts and accessories, which are goods included in any of the headings of Chapter 90 (other than Heading No. 90.33) are in all cases to be classified in their respective headings. The thermocouple leads or compensating cable are not included in any specific heading of Chapter 90. And for the purpose of this Note 2(a) Heading No. 90.33 is not to be considered. Under Note 2(b) other parts if suitable for use solely or principally with a particular kind of machine, instrument or apparatus or with a number of machines, instruments or apparatus of the same heading then they are to be classified with the machines, instruments or apparatus of that kind. As the thermocouple leads or compensating cable are essential part of pyrometer, they are to be classified with the pyrometer under Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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