https://www.taxtmi.com/caselaws?id=90242 Motor car seats were classified by reference to the tariff heading for seats of a kind used in motor vehicles, with the chapter notes and HSN Explanatory Notes confirming that their mode of fixation did not remove them from Chapter 94.01. The earlier Tribunal view on motor vehicle seats was followed, and the goods, being admittedly motor car seats, were treated as falling under Chapter Heading 94.01 rather than Chapter Heading 87.08. en-us Wed, 23 Dec 1998 00:00:00 +0530 Tue, 04 Oct 2011 15:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90242 Motor car seats were classified by reference to the tariff heading for seats of a kind used in motor vehicles, with the chapter notes and HSN Explanatory Notes confirming that their mode of fixation did not remove them from Chapter 94.01. The earlier Tribunal view on motor vehicle seats was followed, and the goods, being admittedly motor car seats, were treated as falling under Chapter Heading 94.01 rather than Chapter Heading 87.08. Case-Laws Central Excise Wed, 23 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90242