M. Santhanam Member (J)

1. The Revenue has filed this appeal against the order-in-appeal dated 26.8.1982, passed by the Appellate Collector, Central Excise, Madras.

2. The respondents manufacture inter alia latex foam sponge into specific shapes and sizes as per consumers specifications and clear them from their factory. The latex foam sponge obtained in specific shapes and sizes have been described as "bus seats" and "scooter seats" and classified under TI 16A(1). Subsequently, the respondents filed a classification 6.2/81/82, dated 25.1.1982 wherein they stated to have classified the latex foam sponge described as "bus seats" and "scooter seats" as motor vehicle parts non-specified falling under T.I. 68 of the C.E.T. The Assistant Collector rejected the assessees claim and classified the goods under TI 16A(1).

3. The respondents preferred an appeal and the Appellate Collector under the impugned order held that the articles should be classified under T.L 68. He was of the view that the respondents manufacture such cushions to a shape and quality depending upon the actual use. He was also of the view that the unfinished product was capable of being used only as seat cushion. He c