The seats having been moulded for use as parts of these motor vehicles, the entry that more specifically applied was Tariff Item 34-A – Appeal dismissed.
(1997) 91 ELT 265 : (1998) 8 SCC 370 SUPREME COURT OF INDIA M.M. RUBBER CO. LTD. — Appellant Vs. COLLECTOR OF CENTRAL EXCISE, MADRAS — Respondent ( Before…

