COLLECTOR OF CENTRAL EXCISE versus M/S. MATADOR FOAM AND ORS.

COLLECTOR OF CENTRAL EXCISE versus M/S. MATADOR FOAM AND ORS.

Vulcanized rubber goods cut to the shape of seats and used exclusively as cushions or parts of seats are classifiable under Tariff Heading 94.01, not 40.08, due to the specific nature of Heading 94.01 in dealing with seats and parts thereof.

Parties
Appellant: Collector of Central Excise; Respondent: M/s. Matador Foam and Ors.
Jurisdiction
India
Judgment Date
05 January 2005
Procedural Posture
Civil Appeal / Appeal From Customs, Excise and Gold (control) Appellate Tribunal Judgment Dated 22 Jan 1999
Outcome
Appeals allowed; impugned Tribunal judgment set aside
Legal Topics
Excise Duty Classification, Tariff Headings, Exemption Notification
Central Excise Taxation Excise Duty Classification Tariff Headings Exemption Notification

Case Brief

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Parties

Collector of Central Excise

Appellant

M/s. Matador Foam and Ors.

Respondent

Procedural Posture

Civil Appeal / Appeal From Customs, Excise and Gold (control) Appellate Tribunal Judgment Dated 22 Jan 1999

Legal Issues

  1. 1 Whether vulcanized rubber goods used in seats of vehicles are classifiable under Tariff Heading 94.01 or 40.08 of the Central Excise Tariff Act, 1985
  2. 2 Applicability of Exemption Notification No.175/1986 dated March 1, 1986

Ratio Decidendi

Vulcanized rubber goods cut to the shape of seats and used exclusively as cushions or parts of seats are classifiable under Tariff Heading 94.01, not 40.08, due to the specific nature of Heading 94.01 in dealing with seats and parts thereof.

Court Disposition

Appeals allowed; impugned Tribunal judgment set aside

Orders

  • The goods of the Respondents are held to fall under Tariff Heading 94.01
  • No order as to costs