TaxTMI 
TaxTMI 
1989 (6) TMI 178
X X X X Extracts X X X X
X X X X Extracts X X X X
....or (Appeals), Madras. The Appeal is filed under Section 35-B of the Central Excises and Salt Act, 1944 (hereinafter referred to as 'Act'). 2. The appellants Company had filed a classification list No. 9/81-82 classifying the steel seat assembly for tractors under Tariff Item 68 (Motor Vehicles parts not otherwise specified) and had claimed exemption under Notification No. 169/79, dated 19-4-1979. This classification list was approved and the steel seat assembly for tractors were being cleared accordingly. 3. The appellants filed a revised classification list (supplemental to the above referred to classification list) classifying the "steel seat assembly for tractor" under Tariff Item No. 40 (Steel furniture and parts thereof) and also....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r Tariff Item 40 and designed for use in automobiles, railway carriages and aircrafts are wholly exempt from duty. The steel seat assembly is designed, manufactured and used on a tractor for the convenient seating of the operator and hence the tractor seat assembly is an item used for the convenient accommodation of a human being. The tractor seat, therefore, is to be classifiable under Tariff item 40 and also entitled for exemption under Notification No. 91/68-CE. He further contended that tractor is a motor vehicle and also an automobile and the seats designed for use in automobiles are wholly exempted under Tariff Item 40 and since seats manufactured by them are to be used only in tractors, the question of classifying them under Tariff I....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e only question that arises for our consideration is whether the "steel seats" manufactured by the appellants for tractors fall under Tariff Item 40 or under Tariff Item 68 and as to whether they are entitled for exemption under Notification No. 91/68, dated 30-4-1968. 9. Sh. L.C. Chakraborthy had relied upon the definition of automobile as appearing on page 129 of the dictionary (referred to supra). On the same page 129 of the said Dictionary the word "Automotive Vehicle" (MECH ENG) is defined as - "A self propelled vehicle or machine for land transportation of people of commodities or removing materials, such as passenger car, bus, truck, motorcycle, tractor, aeroplane, motor boat or earth mover." The definition of tractor appear....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... * II. Tractors, including agricultural tractors ] Fifteen per cent ad valorem * * * 11. Notification No. 91/68, dated 30-4-1968 reads as hereunder - "Exemption to steel seats and chairs - In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts with effect from the 1st March, 1968, steel seats and chairs falling under item No. 40 of the First Schedule to the Central Excises and Sal....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ive, had submitted that tractor is not an automobile and hence the benefit of Notification No. 91/68, dated 30-4-1968 did not refer to tractors. He had relied upon the dictionary meaning of the word automobile. The very dictionary which he relied upon on the very same page 129 had defined 'automotive vehicle' to include tractor also and hence we have rejected the contention of Sh. L.C. Chakraborthy that tractor is not an automobile. Further it is well settled that words used in common parlance and as ordinarily understood has to be relied upon than dictionary meaning. It is well, understood that tractor is also an automobile. Sh. L.C. Chakraborthy had further submitted that the word motor vehicle does not mean tractor as a distinction is ma....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ons and (iv) is not so constructed as to be not usable in the line of ordinary furniture as found in the house, office, etc. Further the Tribunal has held that furniture as commonly understood would be moveable pieces. 17. In Steel Authority of India Ltd. v. Collector of Central Excise reported in 1988 (37) E.L.T. 375, the test of an item as a furniture, is further elaborated in the light of all the rulings and has finally concluded that furniture should be brought and sold in market. Applying these tests, we cannot hold the steel seat assembly for tractor to be a furniture. It is not a piece of decoration or aesthetic or a decoration value. Neither it is moveable nor bought and sold in market. It is fabricated and meant to specially per....