https://www.taxtmi.com/caselaws?id=47172 Vulcanised rubber goods cut to the shape of motor-vehicle seats and used solely as seat parts fall under Tariff Heading 94.01, which specifically covers seats and parts thereof, rather than the general rubber-products entry in Heading 40.08. Chapter Note 1(a) to Chapter 94 excludes cushions of Chapter 40, but Chapter Note 2(e) to Chapter 40 excludes articles of Chapter 94; the specific seat-parts classification therefore applies. HSN Explanatory Notes support this result. Seats of two-wheelers are excluded from Chapter 94 by Chapter Note 1(h) and fall under Heading 87.14. Coordinate bench classification decisions should also be followed. en-us Wed, 05 Jan 2005 00:00:00 +0530 Tue, 17 Jun 2014 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47172 Vulcanised rubber goods cut to the shape of motor-vehicle seats and used solely as seat parts fall under Tariff Heading 94.01, which specifically covers seats and parts thereof, rather than the general rubber-products entry in Heading 40.08. Chapter Note 1(a) to Chapter 94 excludes cushions of Chapter 40, but Chapter Note 2(e) to Chapter 40 excludes articles of Chapter 94; the specific seat-parts classification therefore applies. HSN Explanatory Notes support this result. Seats of two-wheelers are excluded from Chapter 94 by Chapter Note 1(h) and fall under Heading 87.14. Coordinate bench classification decisions should also be followed. Case-Laws Central Excise Wed, 05 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47172