https://www.taxtmi.com/caselaws?id=74933 Steel seat assemblies made for tractors were treated as specially fabricated components for a vehicle function, not as "steel furniture" under Tariff Item 40. The Tribunal applied the ordinary commercial meaning of furniture and held that an article must be an item of convenience or decoration, ordinarily bought and sold as such, and not a specialised fitting, to fall within that item. Because the exemption in Notification No. 91/68 was limited to steel seats and chairs classifiable under Tariff Item 40 for specified transport uses, it could not extend to tractor seat assemblies. Classification under Tariff Item 68 was therefore maintained. en-us Tue, 20 Jun 1989 00:00:00 +0530 Mon, 13 Jun 2011 14:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74933 Steel seat assemblies made for tractors were treated as specially fabricated components for a vehicle function, not as "steel furniture" under Tariff Item 40. The Tribunal applied the ordinary commercial meaning of furniture and held that an article must be an item of convenience or decoration, ordinarily bought and sold as such, and not a specialised fitting, to fall within that item. Because the exemption in Notification No. 91/68 was limited to steel seats and chairs classifiable under Tariff Item 40 for specified transport uses, it could not extend to tractor seat assemblies. Classification under Tariff Item 68 was therefore maintained. Case-Laws Central Excise Tue, 20 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74933