2000 (10) TMI 91 - AT - Central Excise

Summary

Issues involved: Classification of goods under Chapter heading 8708.00 u/s Section XVI, Section XVII, and HSN explanatory notes.

Summary:
1. The Commissioner (Appeals) concluded that the subject castings are parts of gear box and clutch, ultimately used in motor vehicles. The Assistant Collector's classification under Chapter heading 8708.00 was deemed unsupported by legal provisions, and the reclassification was set aside, allowing the appeal with consequential relief. The time limit u/s 11A was discussed for applicability.

2. The grounds in the appeal highlighted the application of section note 1(k) to Section XVI and note 2(e) to Section XVII. It was argued that gear box and clutch, though specified under heading 84.83, are correctly classifiable under heading 87.08 as parts of motor vehicles. Reference to HSN explanatory notes supported this classification.

3. The department's representative reiterated the grounds for the Revenue's appeal, emphasizing the classification under Heading 8483.00 for parts of gear box and clutch, which cannot be considered as parts of motor vehicles under Chapter 87.

4. Upon review, it was found that the subject goods are parts of gear box and clutch, classifiable under Heading 8483.00. The goods were understood as parts of gear box, not motor vehicles, based on interpretation of Chapter Notes and commercial understanding. The appeal by the Revenue was rejected, upholding the Commissioner (Appeals) order.

5. The order of the Commissioner (Appeals) was upheld, and the Revenue appeal was rejected based on the classification of goods as parts of gear box under Heading 8483.00.