JUDGMENT :

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 respondent-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 list showing the products under Tariff Heading 40.08. This had been approved. However, a show cause notice dated 17th May, 1990 was issued by the Assistant Commissioner raising a demand for the differential duty on the ground that the products should correctly be classified under Tariff item 94.01. After giving a personal hearing, the Assistant Commissioner confirmed the demand. Thereafter, three further show cause notices dated 31st May, 1990, 1st May, 1990 and 31st May, 1990 respectively were issued to the respondents calling upon them to show cause as to why the benefit wrongly availed of them under Notificat