https://www.taxtmi.com/caselaws?id=88963 Bare seats for two-wheelers were treated as vehicle parts by their essential functional character and the applicable tariff context, so they fell under Chapter Heading 87.14 rather than as polyurethane foam articles. For bare seats used in motor vehicles other than two-wheelers, a fresh classification question arose because a new contention under Heading 94.01 had not been examined below; the matter therefore required de novo determination on remand, with the adjudicating authority to decide whether the goods belonged under 87.08 or 94.01. The stated principle was that classification turns on functional character and tariff notes, and unexamined factual questions may justify remand. en-us Mon, 15 Sep 1997 00:00:00 +0530 Thu, 22 Sep 2011 15:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88963 Bare seats for two-wheelers were treated as vehicle parts by their essential functional character and the applicable tariff context, so they fell under Chapter Heading 87.14 rather than as polyurethane foam articles. For bare seats used in motor vehicles other than two-wheelers, a fresh classification question arose because a new contention under Heading 94.01 had not been examined below; the matter therefore required de novo determination on remand, with the adjudicating authority to decide whether the goods belonged under 87.08 or 94.01. The stated principle was that classification turns on functional character and tariff notes, and unexamined factual questions may justify remand. Case-Laws Central Excise Mon, 15 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88963