https://www.taxtmi.com/caselaws?id=86121 Specially moulded latex foam sponge seats made for scooters, auto-rickshaws, tractors and jeeps were classified by reference to the more specific tariff entry applicable to their functional character and the relevant period of the tariff. For the period before 1-3-1982, they were treated as parts and accessories of motor vehicles under Tariff Item 34-A because their identity and use were confined to particular vehicles. After the amendment to Tariff Item 16-A(1), which expressly covered articles made of latex foam sponge, that entry became the specific classification for the later period. The result was different for the two periods, reflecting the governing tariff language in force at each time. en-us Thu, 01 Aug 1996 00:00:00 +0530 Wed, 09 Jul 2014 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86121 Specially moulded latex foam sponge seats made for scooters, auto-rickshaws, tractors and jeeps were classified by reference to the more specific tariff entry applicable to their functional character and the relevant period of the tariff. For the period before 1-3-1982, they were treated as parts and accessories of motor vehicles under Tariff Item 34-A because their identity and use were confined to particular vehicles. After the amendment to Tariff Item 16-A(1), which expressly covered articles made of latex foam sponge, that entry became the specific classification for the later period. The result was different for the two periods, reflecting the governing tariff language in force at each time. Case-Laws Central Excise Thu, 01 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86121