1997 (9) TMI 295

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...., for the Respondents. [Order per : T.P. Nambiar, Member (J)]. -  These two appeals are filed against the orders passed by the Collector of Central Excise (Appeals) in A. No. 288/88, dated 28-2-1989 as well as A. No. 62/89, dated 25-7-1989. These appeals are connected matters relating to the classification of the goods in question which was involved in A. No. E/2177/89-C which has been ....

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....uct is truly that of a seat. The product as it emerges is seat or saddle which can be straightaway fitted to the scooter or motor cycle. Under Chapter 39, Notes 2(o), parts of aircraft or vehicles are excluded. Seats are nothing but parts of vehicles and it can never be said that these are known in the trade parlance as articles of polyurethane foam. Therefore the classification of the same under ....

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.... parts thereof.". In Note 2 of Chapter 94, Section XX, it is clearly stated that the articles referred to in Heading Nos. 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. But again it is mentioned in the Note that the following items are to be classified in the above mentioned headings even if they are designed to hung, to be fi....

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....view the appeal is partially allowed by holding that bare seats used for two-wheelers are classifiable under Chapter Heading 87.14 of the Central Excise Tariff and the bare seats of the kind used for motor vehicles except for two-wheelers the matter is remanded to the learned lower authority to find out whether the correct classification is under 87.08 or 94.01. The appeal is allowed in the above ....