https://www.taxtmi.com/caselaws?id=86937 Specific tariff headings and exclusionary chapter notes governed classification of the goods. Bus seats were treated as seats of the kind used in motor vehicles and therefore classifiable under heading 9401, not under sub-heading 4008.90. Scooter seats and scooter back seats were treated as parts and accessories of scooters, falling under heading 8714 and excluded from Chapter 94, not under sub-heading 4008.90. The revenue classification was sustained and the duty demand remained confirmed, resulting in dismissal of the appeals. en-us Tue, 12 Aug 1997 00:00:00 +0530 Mon, 29 Aug 2011 15:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86937 Specific tariff headings and exclusionary chapter notes governed classification of the goods. Bus seats were treated as seats of the kind used in motor vehicles and therefore classifiable under heading 9401, not under sub-heading 4008.90. Scooter seats and scooter back seats were treated as parts and accessories of scooters, falling under heading 8714 and excluded from Chapter 94, not under sub-heading 4008.90. The revenue classification was sustained and the duty demand remained confirmed, resulting in dismissal of the appeals. Case-Laws Central Excise Tue, 12 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86937