2004 (10) TMI 390 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the revenue in the case regarding the classification of "Horn Button Assembly and Horn Cover." The goods were classified under Heading 8512.00 as signal equipments, not as parts of motor vehicles under Chapter sub-heading 8708.00. The Tribunal's decision was based on previous rulings and held that the items were electrical sound signaling appliances, falling under Heading 85.12. The appeal by the revenue was allowed, and the impugned order was set aside.