2001 (6) TMI 345 - AT - Central Excise

Summary

The appeal involved the classification of bobbins made of plastic by M/s. Chand Industries. The Appellate Tribunal agreed with the Commissioner (Appeals) that the bobbins should be classified under sub-heading 3923.40, not as parts of motor vehicles under Heading 87.14. The bobbins are used in the manufacture of motor cycles but are considered articles of plastic under Chapter 39, not parts of motor cycles. The appeal was rejected as the bobbins were not proven to be parts of motor vehicles.