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TMI Blog1989 (6) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... Excises and Salt Act, 1944 (hereinafter referred to as Act ). 2. The appellants Company had filed a classification list No. 9/81-82 classifying the steel seat assembly for tractors under Tariff Item 68 (Motor Vehicles parts not otherwise specified) and had claimed exemption under Notification No. 169/79, dated 19-4-1979. This classification list was approved and the steel seat assembly for tractors were being cleared accordingly. 3. The appellants filed a revised classification list (supplemental to the above referred to classification list) classifying the steel seat assembly for tractor under Tariff Item No. 40 (Steel furniture and parts thereof) and also claimed exemption for the same, as per the provision of Notification No. 91/6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crafts are wholly exempt from duty. The steel seat assembly is designed, manufactured and used on a tractor for the convenient seating of the operator and hence the tractor seat assembly is an item used for the convenient accommodation of a human being. The tractor seat, therefore, is to be classifiable under Tariff item 40 and also entitled for exemption under Notification No. 91/68-CE. He further contended that tractor is a motor vehicle and also an automobile and the seats designed for use in automobiles are wholly exempted under Tariff Item 40 and since seats manufactured by them are to be used only in tractors, the question of classifying them under Tariff Item 68 does not arise. 5. Sh. L.C. Chakraborthy, Learned Departmental Represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actured by the appellants for tractors fall under Tariff Item 40 or under Tariff Item 68 and as to whether they are entitled for exemption under Notification No. 91/68, dated 30-4-1968. 9. Sh. L.C. Chakraborthy had relied upon the definition of automobile as appearing on page 129 of the dictionary (referred to supra). On the same page 129 of the said Dictionary the word Automotive Vehicle (MECH ENG) is defined as - A self propelled vehicle or machine for land transportation of people of commodities or removing materials, such as passenger car, bus, truck, motorcycle, tractor, aeroplane, motor boat or earth mover. The definition of tractor appearing at page 1649 is as under - Tractor (MECH. ENG.) An automotive vehicle having fou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 30-4-1968 reads as hereunder - Exemption to steel seats and chairs - In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts with effect from the 1st March, 1968, steel seats and chairs falling under item No. 40 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) and designed for Use in automobiles, railway carriages and aircrafts, from the whole of the duty of excise leviable thereon. 12. The Learned Assistant Collector had rejected the prayer of the appellants to classify the item steel seat of a tractor under Tariff Item 40 on the ground that the seat of the tractor is a moulded one, like bucket seat with a link hinge and a b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that tractor is not an automobile. Further it is well settled that words used in common parlance and as ordinarily understood has to be relied upon than dictionary meaning. It is well, understood that tractor is also an automobile. Sh. L.C. Chakraborthy had further submitted that the word motor vehicle does not mean tractor as a distinction is made in Tariff Item 34 when it separately refers to motor vehicle, tractor including agricultural tractor and trailers. 15. The question here is as to whether the steel seat assembly can be brought under Tariff Item 40 as an item of furniture. The ratio in the cases referred to by the Collector in the case of Unique Industries v. Supdt. of Central Excise [1982 (10) E.L.T. 349 (P H)]; Materials Handl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rulings and has finally concluded that furniture should be brought and sold in market. Applying these tests, we cannot hold the steel seat assembly for tractor to be a furniture. It is not a piece of decoration or aesthetic or a decoration value. Neither it is moveable nor bought and sold in market. It is fabricated and meant to specially perform special function. Although notification No. 91/68, dated 30-4-1968 exempts steel seats and chairs falling under item 40 which are designed for use in automobiles, railway carriages and aircrafts but as the steel seat assembly does not qualify to become a furniture, it cannot be fall under item 40 and hence this notification is not applicable to steel seat of tractor manufactured by appellants. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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