2017 (7) TMI 1110

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..... ellant : Shri K.P. Muralidharan, AC (AR) For The Respondent : None ORDER Per Bench The facts of the case are that respondent-assessee are manufacturers of heavy duty starter motors for use in internal combustion engines which they sought to classify under Chapter Heading 8409.00. However, they were advised by department to classify the same under 8511.00 as Electrical Item rather than as a par .....

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..... horities cannot be reopened by Central Excise authorities. Aggrieved by the above order of Commissioner (Appeals), the department has filed this appeal. 2. On 11.07.2017, when the matter came up for hearing on behalf of the department, Shri K.P. Muralidharan, AC (AR) reiterated the grounds of appeal. He further submits that even if components intended for manufacture of starter motor are import .....

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..... VI of the schedule to the Tariff Act which deals with chapter 84 and 85. As per the above section note, it is established beyond doubt that the above part namely Heavy duty Cranking Motor manufactured by the appellants as parts, suitable for use solely and principally with the I.C. Engines of Headings 8407.00 or 8408.00 have to be necessarily classified under sub-heading 8409.00 of the schedule to .....

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