2015 (12) TMI 480

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.... Mr. Vikas Singh, Adv., Ms. Pooja 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 B....

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....ing 4115 20 90 as "beef leather cut pieces 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 f....

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.... Kg. 15% 4205 00 90  Other Kg. 15%   During the course of arguments, we were shown two other Chapter headings 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 th....