https://www.taxtmi.com/caselaws?id=92074 Cellular rubber goods cut to the shape and size of bus seats remained cushions/profile shapes and, not having been further worked into finished seats or parts thereof, were classifiable under Heading 40.08 rather than Heading 94.01. Scooter seats covered with rexin and known in the market as scooter seats were vehicle accessories falling under Heading 87.14 and were excluded from Heading 94.01. The reclassification based on the Board's tariff advice operated prospectively from the date of that advice, so duty demands for the earlier period could not be sustained. en-us Fri, 22 Jan 1999 00:00:00 +0530 Fri, 07 Jun 2019 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92074 Cellular rubber goods cut to the shape and size of bus seats remained cushions/profile shapes and, not having been further worked into finished seats or parts thereof, were classifiable under Heading 40.08 rather than Heading 94.01. Scooter seats covered with rexin and known in the market as scooter seats were vehicle accessories falling under Heading 87.14 and were excluded from Heading 94.01. The reclassification based on the Board's tariff advice operated prospectively from the date of that advice, so duty demands for the earlier period could not be sustained. Case-Laws Central Excise Fri, 22 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92074