TMI Blog1997 (1) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the party s classification under sub-headings 8714.00 and 8708.00. When the matter was appealed against by the present respondents, the Collector (Appeals) allowed the appellants plea and set aside the A.C s order and held that the product in dispute was classifiable under heading No. 8714.00. 3. In the appeal before us the Department has contended that though respondent s classification list filed before the Assistant Collector had classified the item as parts and accessories of vehicles falling under heading No. 8714.00, the Assistant Collector had approved the CL after changing the classification to 8409.00 on the ground that said items were nothing but parts suitable for use solely or principally with engines described under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r vehicles not elsewhere specified and not as part of engines and motor under heading 84.63 of the Customs Tariff Act, 1975. 6. We have considered the submissions. The question that has to be considered is whether `pistons are to be classified as `parts of internal combustion engines used in manufacture of motor vehicles or merely as `parts of motor vehicles . It is seen that in the letter dated 29-8-1986 from the Superintendent approving the classification list numbers from 1 to 10 for the period 1986-87, the Superintendent had merely written that Assistant Collector has classified them under Chapter No. 8409 and not under 8714.00 or 8408.00. In the Collector (Appeals) order the Collector, after taking into account the present responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and accessories of vehicles of heading Nos. 87.11 to 87.13 Heading Nos. 87.11 to 87.13 reads as follows : 87.11 8711.00 Motorcycles (including scooters and mopeds) and cycles fitted with an auxiliary motor, with or without cars; side cars 87.12 8712.00 Bicycles and other cycles (including delivery tricycles) not motorised 87.13 8713.00 Invalid carriages, whether or not motorised or otherwise mechanically propelled 8. It is not disputed that the pistons manufactured by the appellants were used for motor vehicles and these are known in the trade and industry as motor vehicle parts. 9. Counsel for the respondent also submitted that they had classifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07 and 84.08 are excluded from Section XVII and in that view of the matter, these parts of engines will not be covered by the exclusion of articles in Section XVI spelt out in Section Note 1(k) to Section XVI on a harmonious construction of the Section Notes and the concerned Tariff Headings. The appellants have also relied upon Cegat decision in Mahindra Mahindra Ltd. v. Collector of Customs, Bombay - 1986 (26) E.L.T. 269. A perusal of that decision shows that it dealt with an import under the Customs Tariff Act, 1975 of a consignment of gear box parts of jeeps and not engine parts at a time prior to the alignment of Customs Tariff with the Harmonised Commodity Description and Coding System (HSN) whereas the present appeal has to do with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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