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2015 (11) TMI 833 - SC - Central ExciseClassification of motor vehicles hinges and handles - whether the goods are classifiable under Chapter Heading 8302.00 or Chapter Heading 8708.00 - Held that:- the goods in question are meant for specific purpose viz. in the motor vehicles that too for specific model of the motor vehicles as its parts. - To determine the applicability of the item under particular head, the test of commercial identity of the goods would be the relevant test and not the functional test. It was also held that the expression “parts of general use” would not apply to parts or accessories which are not suitable for use solely or primarily with articles of Chapter Heading 87.08 which pertains to parts and accessories of motor vehicles of Chapter Headings 87.01 to 87.05. The Court was also categorical that in such a case the test that is to be applied is: 'whether the goods are suitable for use solely or primarily with articles of Chapter Headings 87.01 to 87.05'. It is strange even when the judgment was specifically brought to the notice of the Tribunal and is taken note of, but the same was not dealt with by the Tribunal in the impugned judgment at all. - Decision in the case of G.S.Auto International Limited vs. CC Excise, Chandigarh [2003 (1) TMI 700 - SUPREME COURT] followed - Decided in favour of assessee.
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