2008 (12) TMI 112 - AT - Central Excise

Classification - held that Packing Front, Packing Rear and Balata Packing are to be classified u/h 87.08 as parts and accessories of the motor vehicles , as claimed by assessee held that Balata Washer and Packing Ring , are article of vulcanized rubber other 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

Summary

Issues:
Classification of 7 products under different headings.

Analysis:
The appeal involved a dispute over the classification of 7 products by the assessee under heading No. 87.08 as "parts and accessories of the motor vehicles of Heading Nos. 87.01 to 87.05," which the Revenue did not accept. The department classified most goods under Heading 40.16 and the rest under Heading 83.02. The Tribunal found that Packing Front, Packing Rear, and Balata Packing should be classified under Heading 87.08 based on a previous Tribunal order in the assessee's case. However, Balata Washer and Packing Ring were correctly classified under sub-heading 4016.99 by the lower appellate authority, which was affirmed by the Tribunal. The Hand Brake Cover and Strap were classified under sub-heading 8302.00 as the assessee failed to present any case for a different classification, and the lower authorities' decision was upheld due to the absence of objections or alternative claims by the assessee.

The Tribunal upheld the classification of Packing Front, Packing Rear, and Balata Packing under Heading 87.08, as per the previous Tribunal order in the assessee's case. Balata Washer and Packing Ring were correctly classified under sub-heading 4016.99, and this classification was affirmed by the Tribunal. The classification of Hand Brake Cover and Strap under sub-heading 8302.00 was accepted due to the assessee's failure to present any objections or alternative classification claims. Consequently, the impugned order was set aside only for the specified products, while the classification for the remaining items was affirmed. The appeal was disposed of accordingly.