2005 (98) ECC 225 (SC)

IN THE SUPREME COURT OF INDIA

Civil Appellate Jurisdiction

S.N. Variava, Dr. AR. Lakshmanan and S.H. Kapadia, JJ.

Commissioner of Central Excise, New Delhi

Versus

Sapna Foam Udyog Ltd.

Civil Appeal No. 2310 of 2000

[From the Judgment and Order dated 20.10.99 of the Central Excise Customs and Gold (Control) Appellate Tribunal, New Delhi in A.No. E/1627/93-D in F.O.No. 911 of 1999-D]

Decided on 5.1.2005

Classification (C. Excise)

Motor vehicles' seats & parts of seats -- Goods are classifiable under Tariff Item 94.01 as followed by Collector of Central Excise, Kanpur v. M/s. Matador Foam & Ors. 2005 (98) ECC 201 (SC).

PRESENT :

S/Shri R. Venkataramani, Sr. Adv., G. Umapathy, P. Parmeswaran, Ashok Panigrahi, S. Gowthaman, B. Krishna Prasad, Advs. with him for the appellant

S/Shri R.C. Verma, Mukesh Verma, Manish Shanker and Vivek Vishnoi, Advs. for the respondent.

Case Cited :

CCE, Kanpur v. Matador Foam & Ors. 2005 (98) ECC 201 (SC)............................. [Para 1]

JUDGMENT

S.N. Variava, J.

Parties agreed that this case would be fully covered by the Judgment delivered by us today in the case of Collector of Central Excise, Kanpur v. M/s. Matador Foam & Ors., 2005 (98) ECC 201 (SC) (Civil Appeal Nos. 3832-3837 of 1999). It may only be mentioned that the only point of difference, which is of no relevance to the decision in this case, in that in this case, the Collector had exercised his powers under Section 35E of the Central Excise and Salt Act, 1944 to set aside the Order of the Assistant Collector classifying the goods under Tariff heading 40.08.

2. On the principles laid down in the case of M/s. Matador Foam & Ors. (supra), the impugned Judgment is set aside and it is held that the goods would be classifiable under Tariff Item 94.01.

3. The Appeal is accordingly allowed. There will, however, be no order as to costs.

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