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TMI Blog2015 (12) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... 87 and Chapter 94 - Chapter 87 deals with “vehicles other than Railway or Tramway Rolling-stock and includes other parts and accessories of the motor vehicles” - Sub-heading 9401.20.00 thereof deals with “seats of a kind used for motor vehicles and sub-heading 9401 90 00 mentions “parts” thereof. It would have been more appropriate for the Tribunal to look into the Chapter entries as a whole a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same at Serial Nos. 1 and 9 of the Bill of Entry dated 05.09.2005 which was filed by the assessee on the aforesaid import. The goods were classified under Customs Tariff Heading 4115 20 90 for which duty free exemption was claimed under Notification No. 21/2002 (Serial No. 149). The Department, after examining the goods, took the view that the aforesaid goods were classifiable under Chapter 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itable for the manufacture of leather articles; leather dust, powder and flour- - 4115 10 00 Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls. Kg. 15% 4115 20 Parings and other waste of leather or o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kg. 15% 4205 00 19 Other Kg. 15% 4205 00 20 Leather sofa cover Kg. 15% 4205 00 90 Other Kg. 15% During the course of arguments, we were shown two o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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