https://www.taxtmi.com/caselaws?id=82332 Scooter and motorcycle saddles made by single-shot injection moulding were held not to fall within Tariff Item 15A(4), because that entry covers only articles made of polyurethane foam. The manufacturing process and the finished condition of the goods showed that they emerged as ready-to-use saddles or seats, not as polyurethane foam articles in the tariff sense. Applying the commercial parlance test, the products were understood in trade as vehicle saddles or seats, identified by their function rather than by the material used. As no further processing was required and the goods were not commonly known as polyurethane foam articles, classification under Tariff Item 68 was correct. en-us Thu, 14 Jan 1988 00:00:00 +0530 Mon, 04 Jul 2011 13:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82332 Scooter and motorcycle saddles made by single-shot injection moulding were held not to fall within Tariff Item 15A(4), because that entry covers only articles made of polyurethane foam. The manufacturing process and the finished condition of the goods showed that they emerged as ready-to-use saddles or seats, not as polyurethane foam articles in the tariff sense. Applying the commercial parlance test, the products were understood in trade as vehicle saddles or seats, identified by their function rather than by the material used. As no further processing was required and the goods were not commonly known as polyurethane foam articles, classification under Tariff Item 68 was correct. Case-Laws Central Excise Thu, 14 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82332