https://www.taxtmi.com/caselaws?id=91858 Bus seats, railway seats, cavity seats and cinema seats were treated as classifiable under Tariff Heading 48 rather than Chapter Heading 94 for small-scale exemption purposes. The Tribunal followed its earlier precedent on classification, and on that basis held there was no basis to disturb the original assessment or reduce the exemption benefit by reclassifying the goods. The revised classification was rejected, and the exemption entitlement was restored in full, with consequential relief granted to the appellants. en-us Wed, 16 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 15:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91858 Bus seats, railway seats, cavity seats and cinema seats were treated as classifiable under Tariff Heading 48 rather than Chapter Heading 94 for small-scale exemption purposes. The Tribunal followed its earlier precedent on classification, and on that basis held there was no basis to disturb the original assessment or reduce the exemption benefit by reclassifying the goods. The revised classification was rejected, and the exemption entitlement was restored in full, with consequential relief granted to the appellants. Case-Laws Central Excise Wed, 16 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91858