1998 (12) TMI 198 - AT - Central Excise

Bus seat and back rest being parts of non-wooden furniture is not covered under Notification No. 80/90-C.E.

Summary

The appeal was against the denial of concessional duty rate on bus seats and backrests. The dispute was whether the items fit into the category of "non-wooden furniture" as per Notification 80/90. The tribunal upheld the decision that parts of furniture are not eligible for the concessional rate, confirming a demand of Rs. 83,908.