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2015 (11) TMI 833 - SUPREME COURT

2015 (11) TMI 833 - SUPREME COURT - 2015 (325) E.L.T. 471 (SC) - Classification 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 relev .....

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s 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. - Civil Appeal No(s). 5183/2007 - Dated:- 15-10-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : M .....

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ommissioner whereby the Commissioner had classified the goods of the assessee under Chapter Heading 8302.00 while discarding the plea of the assessee that these goods are classifiable under Chapter Heading 8708.00. The goods in question are motor vehicles hinges and handles. The assessee is the manufacturer of motor vehicles parts which were supplied by the assessee to M/s. Tata Motors Limited, M/s. Hindustan Motors Limited and M/s. Mahindra & Mahindra Limited, the original equipment manufac .....

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02.00 or Chapter Heading 8708.00. The two competing entries read as under: 87.08 8708.00 Parts and accessories of the motor vehicles of heading Nos. 87.01 to 87.05 15% 83.02 8302.00 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, sadder, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings or base metal; automatic door closers of base metal. 18% It beco .....

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the use of the aforesaid items is specifically for motor vehicles and cannot be used generally for any other product much less furniture. Mr. S.K. Bagaria, learned senior counsel appearing for the assessee, has submitted that the parts hinges and handles which are manufactured by the assessee meant for the motor vehicles have certain specifications which are as follows: DOOR HANDLE FOR MOTOR VEHICLES. a) It works in conjunction with inside design of the door locking system of the motor vehicles .....

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or vehicle manufacturer s drawing/design, part number of the handle is mentioned. This part number is also mentioned in the purchase orders as well as in the Invoices raised by the Appellant. f) The appellant manufactured door handles for the motor vehicles manufactured by three motor vehicle manufacturers, viz. Tata Motors Limited, Hindustan Motors Limted and Mahindra & Mahindra Ltd. HINGES FOR MOTOR VEHICLES a) Hinges were manufactured as per the designs and drawings of the concerned model .....

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ven to these parts precisely matched the curve of the body of the motor vehicle at bonnet and dickey portions. The objection was that these can precisely rest without any gap on the body of the motor vehicle. The aforesaid factual position is neither disputed nor it can be disputed by the Department. Notwithstanding the aforesaid position, we find that the Commissioner as well as the Tribunal have classified the goods under Chapter Heading 8302.00 by relying upon the Explanatory Note under Headi .....

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