2001 (2) TMI 569

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....mar Menon, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Hydraulics Ltd. is whether seat damper is classifiable under the Heading 87.08 of the Schedule to the Central Excise Tariff Act as claimed by them or under Heading 94.01 as confirmed by the Commissioner (Appeals) under the impugned order. 2. Shri K. Mani, lear....

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....s as per HSN explanatory notes are falling under sub-heading 8708.80 of HSN and as per the Supreme Court decision in C.C.E., Shillong v. Wood Craft Products Ltd. - 1995 (77) E.L.T. 23 (S.C.), HSN is a safe guide to be relied in the classification matters. Alternatively, the ld. Consultant submits that impugned products will be classifiable under 73.26 of the CETA, 1985. 3. Shri G. Sreekuma....

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....nnot replace the shock absorber. Merely because, it makes to sitting on the seat comfortable, it does not mean that it becomes a shock absorber. As in our opinion both the rival tariff headings are not applicable to the impugned goods, the matter has to go back to the adjudicating authority to consider its classification under the correct heading. This was the view expressed by the Supreme Court i....