2001 (3) TMI 513 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai allowed the stay application and appeal of manufacturers of vehicle seats, classifying them under tariff item 34A as parts and accessories. The decision was based on a previous judgment of the Apex Court in the same case, rejecting the department's classification under tariff heading 16-A(1) as rubber products.