1997 (8) TMI 137

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Haza Mohideen, JDR, for the Respondents. [Order per : S.S. Kang, Member (J)]. - The appellants M/s. J.K. Foam Products filed these two appeals against the order-in-original No. 100/CE/ KNP/92, dated 24-4-1992 and against the order-in-appeal No. 101/CE/ KNP/92, dated 23-4-1992 passed by the Collector of Central Excise (Appeals) Allahabad. The appellants filed classification for their product....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....,106/- was also confirmed. The appellants filed appeals and the same were dismissed. 2. Learned Counsel for the appellants submitted that when the classification list was approved by the Assistant Collector of Central Excise in respect of bus seats and scooter seats under Chapter Heading 4008.90 then the Assistant Collector has grossly erred in reopening/modifying the classification in res....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....merit its classification as parts and accessories under Chapter Heading 87.02 of the schedule to the Central Excise Tariff Act, 1985. 3. Heard Shri M. Haza Mohideen, JDR for the respondents. 4. In this case, the dispute is regarding the classification of bus seats, scooter seats and scooter back seats manufactured by the appellants under the Central Excise Tariff Act, 1985. The app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....heading 94.01 of Central Excise Tariff Act, 1985 specifically covers the seats used as bus seats manufactured by the appellant, and are rightly classifiable under this sub-heading. 6. Chapter Note I(h) to the Chapter 94 of the Central Excise Tariff Act, 1985 specifically exclude the articles of Heading 87.14 i.e. parts and accessories of vehicles of Headings 87.11 to 87.13. Sub-heading 87.....