https://www.taxtmi.com/caselaws?id=89358 Separately cleared polyurethane foam back-rests, arm-rests, head-rests and seat cushions were held classifiable as identifiable parts of bus seats under Heading 94.01 because the record did not show that they answered the description of Heading 94.04. Chapter Note 3(b) could exclude such goods from Heading 94.01 only if they clearly fell within Heading 94.04, and that heading could not be stretched to cover every separate polyurethane foam article connected with furniture without rendering Heading 94.01 otiose. The reclassification demand therefore failed. en-us Tue, 25 Aug 1998 00:00:00 +0530 Mon, 26 Sep 2011 15:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89358 Separately cleared polyurethane foam back-rests, arm-rests, head-rests and seat cushions were held classifiable as identifiable parts of bus seats under Heading 94.01 because the record did not show that they answered the description of Heading 94.04. Chapter Note 3(b) could exclude such goods from Heading 94.01 only if they clearly fell within Heading 94.04, and that heading could not be stretched to cover every separate polyurethane foam article connected with furniture without rendering Heading 94.01 otiose. The reclassification demand therefore failed. Case-Laws Central Excise Tue, 25 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89358