1998 (12) TMI 225

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....Appellant. Shri T.P. Kumar, SDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  The short point for determination in this appeal is whether motor car seats are classifiable under Heading 87.08 as claimed by the assessee or under Chapter Heading 94.01 as held by the Revenue. 2. There is no dispute that the product is described and accepted as such as motor car s....

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....boratories, hospitals, ships etc." Ld. Counsel submits that this lends support to his pleadings that for being classified under Chapter 94 the goods should be moveable. He submitted that the motor car seats manufactured by them cannot be considered moveable inasmuch as they cannot be taken out as they are welded and not fitted with nuts and bolts. He therefore submitted that the goods are correctl....

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....hose of 94.02) whether or not convertible into beds and parts thereof. We have seen, in this connection the explanatory notes on harmonious tariff pertaining to relevant chapter, we observe that Chapter 94 of Chapter XX covers seats of a kind used in the motor vehicles. Therefore, the sub-heading 94.01 of Central Excise Tariff Act, 1985 specifically covers the seats used as bus seats manufactured ....