1997 (8) TMI 137 - AT - Central Excise

Summary

Issues: Classification of bus seats, scooter seats, and scooter back seats under the Central Excise Tariff Act, 1985.

In the case, M/s. J.K. Foam Products filed appeals against orders related to the classification of their products under the Central Excise Tariff Act, 1985. Initially, the Assistant Collector approved the classification under T.I. 4008.90. However, show cause notices were issued later, suggesting a different classification under chapter sub-heading 9401. The Assistant Collector subsequently classified bus seats under Heading 9401 and seats for two-wheelers under Chapter Heading 87.14, imposing Central Excise duty. The appellants challenged this decision, arguing that the original classification should stand. They contended that bus seats designed for vehicles carrying 100 or more persons should be classified under Chapter Heading 87.02. The respondents, on the other hand, classified scooter seats and scooter back seats under Chapter sub-heading 8714.00 as accessories of vehicles under Chapter Heading 8712.13. The Tribunal noted the dispute centered around the classification of the products manufactured by the appellants under the Central Excise Tariff Act, 1985. The appellants claimed classification under sub-heading No. 4008.90, which deals with vulcanized rubber products. However, Chapter 94 of the Tariff covers furniture and parts, with sub-heading 94.01 specifically including seats used in motor vehicles. The Tribunal referred to the explanatory notes on harmonious tariff and concluded that the bus seats fell under sub-heading 94.01. Additionally, Chapter Note I(h) of Chapter 94 excludes articles of Heading 87.14, which covers parts and accessories of vehicles. Since scooter seats and scooter back seats are considered parts and accessories of vehicles under Heading 87.14, the Tribunal upheld the classification of these products under Chapter sub-heading 8714.00. The Tribunal found no issues with the orders and dismissed the appeals.