1997 (10) TMI 222 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the department's appeal against the Order-in-Appeal No. 15/9-(CBE), classifying tappered bus seats, flat bus seats, back rests, and seat cushions made of latex foam under Chapter Heading 94, not 4008.19. The decision followed a previous Tribunal ruling in J.K. Foam Products v. Collector of Central Excise, Kanpur.