https://www.taxtmi.com/caselaws?id=96349 Motor vehicle seats manufactured as latex foam sponge were considered for tariff classification under the erstwhile Tariff Act. The classification dispute turned on whether the goods fell under Tariff Item 16-A(1) or as parts and accessories of motor vehicles under Tariff Item 34-A. The tribunal noted that the assessee's own case had already been decided by the Apex Court, which rejected the Revenue's classification under Tariff Item 16-A(1) and upheld Tariff Item 34-A. As the facts and relevant period were covered by that ruling, the same classification applied and the assessee succeeded. en-us Thu, 29 Mar 2001 00:00:00 +0530 Wed, 21 Dec 2011 11:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96349 Motor vehicle seats manufactured as latex foam sponge were considered for tariff classification under the erstwhile Tariff Act. The classification dispute turned on whether the goods fell under Tariff Item 16-A(1) or as parts and accessories of motor vehicles under Tariff Item 34-A. The tribunal noted that the assessee's own case had already been decided by the Apex Court, which rejected the Revenue's classification under Tariff Item 16-A(1) and upheld Tariff Item 34-A. As the facts and relevant period were covered by that ruling, the same classification applied and the assessee succeeded. Case-Laws Central Excise Thu, 29 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96349