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2003 (11) TMI 79 - SC - Central ExciseForgings and forged articles of alloy steel - Classification of goods - Held that:- goods have to be classified as parts of motor vehicles. This very finding of the Tribunal negatives the scope for any argument based on the Ist part of Rule 2a of Interpretation Rules contained in Central Excise Tariff Act - it may be stated that a similar view was taken by the Tribunal in Sikka Heat Treatment Industry v. Collector of Central Excise, New Delhi reported in [1995 (6) TMI 34 - CEGAT, NEW DELHI] and that order of the Tribunal has been confirmed by this Court vide 1997 (7) TMI 121 - SUPREME COURT OF INDIA (Veekay Industries v. Collector of Central Excise, New Delhi) - Decided against Revenue.
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