https://www.taxtmi.com/caselaws?id=96310 A seat damper was examined for tariff classification under Headings 87.08 and 94.01. The product was found not to form part of the seat, because the seat remained complete without it, and it was also not treated as a motor vehicle part or accessory under Heading 87.08, as it could not be regarded as a shock absorber. Since both competing entries were found inapplicable, the matter was remanded for fresh classification under the correct tariff heading after considering the assessee's submissions. en-us Fri, 09 Feb 2001 00:00:00 +0530 Tue, 20 Dec 2011 17:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96310 A seat damper was examined for tariff classification under Headings 87.08 and 94.01. The product was found not to form part of the seat, because the seat remained complete without it, and it was also not treated as a motor vehicle part or accessory under Heading 87.08, as it could not be regarded as a shock absorber. Since both competing entries were found inapplicable, the matter was remanded for fresh classification under the correct tariff heading after considering the assessee's submissions. Case-Laws Central Excise Fri, 09 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96310