2002 (1) TMI 152 - AT - Central Excise

Summary

The appeal was filed against the order classifying a product as parts of a motor vehicle. The Tribunal upheld that gear box parts and clutch are not parts of a motor vehicle but are classifiable under Heading 8483.00 of the CET Act, 1985 as parts of a gear box. The decision was based on a previous judgment upheld by the Hon'ble Supreme Court.