TaxTMI 
TaxTMI 
1983 (11) TMI 282
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....their impugned show cause notice, or under Item No. 34A of the Tariff which read as "Parts and accessories of motor vehicles, not otherwise specified", as urged by the respondents. 2. The facts, in brief, are that the respondents filed a classification list in which they described the subject goods as Latex Foam Sponge falling under Item 16A(1). The classification declared by them was approved by the Department. Later on, the respondents filed a refund claim saying that the goods were more appropriately classifiable under Item 34A. The Assistant Collector upheld the original classification under Item 16A(1) and rejected their claim. The Appellate Collector decided the appeal in favour of the respondents. The Govt. of India, however,....
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....n list was a mistake but that they were not barred from claiming refund under Rule 11 of the Central Excise Rules, 1944 on the ground of estoppel. They argued that the paramount test for central excise classification, as held by the Supreme Court in various judgments, was the commercial understanding in regard to the goods in dispute and that applying this test, since their subject goods were known as scooter seats, motorcycle seats, bus seats etc. Item 34A of the Tariff was more specific for them. For this they relied on the Supreme Court judgment reported at AIR 1976 S.C. 1785 in which the Supreme Court held that the item relating to textile machinery was more specific for pot motors especially designed for spinning frames as against the ....
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....lanation added to Item 16A(1) on 1-3-1983 to add articles made of latex foam sponge in the scope of that entry was not applicable retrospectively. 4. The Department's representative stated that the issue was whether latex foam sponge moulded to a particular shape ceased to be latex foam sponge. He argued that Item 16A(1) "Latex Foam Sponge" was a very specific entry for all forms of latex foam sponge and that latex foam sponge moulded to a specific shape did not cease to be covered by it. Secondly, as stated in the impugned show cause notice itself, the respondents were clearing the subject cushion seats in naked form, i.e., without any rexin or leather covering and without any metal plate or strip at the base for fastening the seat....
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....nizable as motor vehicle parts. He relied on this Tribunal's order in which it was held that bolts and nuts specially designed for use on motor vehicles and even having specific part numbers were classifiable under Item 52 of the Central Excise Tariff which related to Bolts & Nuts and not as unspecified motor vehicle parts under Item 68 (Goods not elsewhere specified) of the Tariff. He summed up his case saying that the subject cushion seats were only latex foam sponge moulded to a particular shape and without any covering or metal strip etc. and hence classifiable under the specific entry 16A(1). He added that the Explanation inserted in Item 16A(1) on 1-3-1983 was only declaratory in nature and the original entry "Latex Foam Sponge" itsel....