2015 (12) TMI 480

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....Sharma, Adv. And Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. V. Lakshmikumar-an, Adv., Mr. M. P. Devanath,Adv., Mr. S. Vasudevan, Adv., Ms. L. Charanaya, Adv., Mr. Hemant Bajaj, Adv. And Mr. Anandh K., Adv. ORDER The respondent/assessee herein imported "beef leather cut pieces set TFC 235 Set" and mentioned the same at Serial Nos. 1 and 9 of the Bill of Entry dated 05.09.2005 which w....

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....ieces set - TFC 235 set". We have gone through the aforesaid two entries which read as under: 4115 Composition leather with a basis of leather or leather fiber in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour- -   4115 10 00 Composition l....

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....viz. Chapter 87 and Chapter 97. Chapter 87 deals with "vehicles other than Railway or Tramway Rolling-stock and includes other parts and accessories of the motor vehicles". Likewise, Chapter 94 have the following nomenclature: "Seats (other than those of heading 9402) whether or not convertible into beds, and parts thereof". Sub-heading 9401.20.00 thereof deals with "seats of a kind used for m....