Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1997 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (2) TMI 243 - CEGAT, NEW DELHIExtract: .......or vehicles but were not otherwise classifiable under Heading 87.08 in view of the section/chapter notes, there is no ground for not classifying them under specific applicable entry on the basis of the common parlance test. 12. emsp Taking all the relevant considerations into account we do not find any merit in this appeal and the same is rejected.
|