TMI Blog2000 (10) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... amining the material, he came to the following conclusion :- "I observe that even according to the Assistant Collector's findings the subject castings are parts of gear box and clutch; there is no dispute about this fact. It is also admitted that these clutches and gear boxes are ultimately used in motor vehicles. However, the reasoning given by the Assistant Collector to classify them under Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alf and rear half etc. are all being used as parts of gear box, and clutch house casting is used for housing of clutches. I have therefore, no hesitation to hold that the reclassification ordered by the Assistant Collector under 8708 is not supported by any legal provision and therefore set aside the impugned order and allow the appeal with consequential relief. In parting, I would like to obse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this note, gear box and clutch though specified under heading 84.83 are not excluded from the expression parts and accessories under Chapter 87, as the said goods are not integral part of engine or motor. Therefore, they are correctly classifiable under heading 87.08 as parts of motor vehicles. (3) The HSN also contains similar explanatory notes as stated above viz. section note 2(e) to Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re parts of gear box and clutch which are classifiable under Heading 8483.00, therefore, these items cannot be said to be articles of Section XVII, which are not excluded by Section Note 1K to Section XVI. Therefore, we find no merit in the grounds urged in the appeal filed by the Revenue when the gear box is classified under heading 8483.00, parts thereof as per Notes have to be classified thereu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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