https://www.taxtmi.com/caselaws?id=82761 Two wheeler seats manufactured by a single shot injection moulding process were classified in commercial parlance as seats or saddles, not as articles of polyurethane foam. The Tribunal applied the settled excise principle that classification depends on the nature of the finished product as understood in trade, and distinguished cases involving seats needing further processing. On that basis, the finished seats were held classifiable under Tariff Item 68 and not under Tariff Item 15A(4). en-us Mon, 19 Apr 1993 00:00:00 +0530 Thu, 07 Jul 2011 11:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82761 Two wheeler seats manufactured by a single shot injection moulding process were classified in commercial parlance as seats or saddles, not as articles of polyurethane foam. The Tribunal applied the settled excise principle that classification depends on the nature of the finished product as understood in trade, and distinguished cases involving seats needing further processing. On that basis, the finished seats were held classifiable under Tariff Item 68 and not under Tariff Item 15A(4). Case-Laws Central Excise Mon, 19 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82761