TMI Blog2008 (12) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... her than hard rubber, are to be classified under SH 4016.99 and not u/h 87.08 as “part of motor vehicle” – held that “Hand Brake Cover and Strap”, are articles of plastic so classifiable under SH 8302.00 as claimed by the department - E/994/2003 - A/895/2008-WZB/C-II/EB, - Dated:- 2-12-2008 - S/Shri P.G. Chacko, Member (J) and K.K. Agarwal, Member (T) S/Shri M.H. Patil with C.S. Biradar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8708.00 4016.99 2. Packing Rear - do - - do - 3. Balata Packing - do - - do - 4. Balata Washer - do - - do - 5. Packing Ring - do - - do - 6. Hand Brake cover - do - 8302.00 7. Strap - do - 8302.00 2. After hearing both sides, we find that the firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication ordered by the lower appellate authority. Balata Washer was found to be article of vulcanized rubber other than hard rubber and was accordingly classified under sub-heading 4016.99, having regard, inter alia, to Note 2(a) of Section XVII of the First Schedule to the Central Excise Tariff Act, 1985. It was held likewise in respect of Packing Ring also. We have not come across any valid grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at both the goods are articles of plastic and, therefore, in terms of Note 2(b) of Section XVII, they could be classified only under sub-heading 8302.00 as claimed by the department. In the absence of any reasoned objection of the assessee against this classification and in the absence of any specific claim for classification under any other entry of the tariff, it has to be held that the classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
