1993 (4) TMI 161 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi determined the classification of two-wheeler seats manufactured by M/s. Berrysons India Pvt. Ltd. The Tribunal confirmed the classification under TI 68 of the Schedule to the Central Excise Tariff, based on a previous decision and commercial parlance test. The appeal by the Revenue was dismissed. (Case Citation: 1993 (4) TMI 161 - CEGAT, New Delhi)