https://www.taxtmi.com/caselaws?id=98221 Plastic seats were held to be furniture by themselves under Heading 94.01, not mere parts of plastic chairs, because Heading 94.01 separately covers seats and Chapter Note 2 of Chapter 94 with the HSN explanatory notes treats seats as distinct from parts. That interpretation preserved the scope of Notification No. 80/90-C.E., since denying the exemption on the basis that seats are only parts would make the concession ineffective where parts are not independently covered. The Board's circular also supported classification under Heading 94.01, so the seats were entitled to the notification benefit. en-us Mon, 08 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 16:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98221 Plastic seats were held to be furniture by themselves under Heading 94.01, not mere parts of plastic chairs, because Heading 94.01 separately covers seats and Chapter Note 2 of Chapter 94 with the HSN explanatory notes treats seats as distinct from parts. That interpretation preserved the scope of Notification No. 80/90-C.E., since denying the exemption on the basis that seats are only parts would make the concession ineffective where parts are not independently covered. The Board's circular also supported classification under Heading 94.01, so the seats were entitled to the notification benefit. Case-Laws Central Excise Mon, 08 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98221