https://www.taxtmi.com/caselaws?id=166724 Unfinished cushion seats for motor vehicles were not treated as parts and accessories under Item 34A because they were not ready for direct fitment at the time of clearance and still required further operations such as stitching of covers. The same goods were held classifiable under Item 16A(1) as latex foam sponge, since the tariff entry was broad enough to cover the material in its various forms and varieties, including moulded latex foam products. The classification was determined by the condition of the goods at clearance, and the later explanation to the entry was treated as not material to the dispute. en-us Fri, 18 Nov 1983 00:00:00 +0530 Sat, 01 Nov 2014 15:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166724 Unfinished cushion seats for motor vehicles were not treated as parts and accessories under Item 34A because they were not ready for direct fitment at the time of clearance and still required further operations such as stitching of covers. The same goods were held classifiable under Item 16A(1) as latex foam sponge, since the tariff entry was broad enough to cover the material in its various forms and varieties, including moulded latex foam products. The classification was determined by the condition of the goods at clearance, and the later explanation to the entry was treated as not material to the dispute. Case-Laws Central Excise Fri, 18 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166724