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TMI Blog2005 (1) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... der Tariff Heading 94.01. Appeal allowed. - 3832-3837 of 1999 - - - Dated:- 5-1-2005 - S.N. Variava, Dr. A.R. Lakshmanan and S.H. Kapadia, JJ. [Judgment per : S.N. Variava, J.]. - These Appeals are against the Judgment dated 22nd of January 1999 of the Customs, Excise and Gold (Control) Appellate Tribunal [CEGAT]. 2.Briefly stated the facts are as follows : The question involved is whether the goods manufactured by the Respondents fall under Tariff Item 94.01 or Tariff Item 40.08. It is an admitted position that the Respondents manufactured goods made out of vulcanised rubber, other than hardened rubber, and their goods are cut to the shape of seats of motor vehicles or two wheelers. The Respondents had filed a classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Tariff Heading 40.08. In so doing, CEGAT relied upon another Judgment of the Tribunal which had dealt with earlier Tariff Headings 16A and 34A. It must be mentioned that those Tariff Headings were completely different from the Tariff Headings now under consideration. 5.Tariff Headings 94.01 and 40.08 read as follows : "94.01 : Seats (other than those of heading No. 40.01), whether or not convertible into beds, and parts thereof. 40.08 : Plates, blocks, sheets, strikes, rods and profile shapes of vulcanized rubber other than hardened rubber of cellular rubber." 6.It is also necessary to consider certain Chapter Notes which have been relied upon by the parties. In Chapter 94, Notes 1(a) and 2 read as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'strips' apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked. In heading No. 40.08, the expressions 'rods' and 'profile shapes' apply only to such products, whether or not cut to length or surface-worked but not otherwise worked. Sub-heading No. 4008.21 shall also apply to "plates", "sheets" and "strips", whether or not cut to shape and surface-worked or further worked so as to render them fit for resoling or repairing or re-treading of rubber-tyres." 8.Mr. Jain, learned Counsel for the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the type manufactured by Respondents. If the goods were mere cushions they may get covered by Chapter 40 and would then be excluded from Chapter 90. However, if the goods are a seat or a part thereof they get specifically covered by Tariff Heading 94.01. In such cases, by virtue of Chapter Note 2(e) to Chapter 40, these goods get excluded from Chapter 40. Between Tariff Headings 94.01 and 40.08, Tariff Item 94.01 is a more specific heading dealing with seats and parts thereof. It is an admitted position that the goods manufactured by the Respondents are cut in the shape of seats and are used only in seats. They are thus cushions of seats and are parts of seats. They then fall under Tariff Heading 94.01 and Tariff Heading 40.08 thus get exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote does not in any way assist the Respondents. 15.In the above view, it will have to be held that the impugned judgment cannot be sustained. 16.Before we part one other aspect must be mentioned. As stated above, earlier Judgments of the Tribunal in the case of J.K. Foam Products v. C.C.E., Kanpur, reported in 1997 (94) E.L.T. 497 and C.C.E., Coimbatore v. Ajay Rubber, reported in 1998 (100) E.L.T. 478, were cited. These Judgments are directly on the point. It has been held that such goods are classifiable under Tariff Heading 94.01. These being Judgments of coordinate Benches were binding on the Tribunal. Judicial discipline required that the Tribunal follow those Judgments. If the Tribunal felt that those Judgments were not correct, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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