1997 (10) TMI 158

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..... uk, JDR, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - The appellants are manufacturers among other piston used in motor vehicles. They claimed classification of pistons under Heading 8708 as parts of motor vehicles. This claim has been rejected by department on the ground that pistons are appropriately classifiable as parts of engines under Heading 8409. 2. Arguing for .....

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..... r principally with the engine of the Heading 84.07 or Heading 8408. This is a specific entry which indicates that pistons which are admittedly parts of engines would be covered only under 8409. Apart from this our attention has been drawn to Tribunal's decision in the case of Meteor Satellite Ltd. v. Collector of Central Excise, as reported in 1990 (45) E.L.T. 697 where the Tribunal held that pist .....

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