9911796707
TMI Blog1988 (5) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... laim for classification of the goods under the residuary Item No. 68 CET as unspecified parts or accessories of motor vehicles. In appeal, this order was set aside by the Collector of Central Excise (Appeals) by his impugned order dated 2-11-1983. This order has been challenged by the Collector of Central Excise, Calcutta, in the present appeal. 2. The dispute relates to the entries in the CET after the amendment of Item No. 34A in 1979 by the Finance Act of 1979. Earlier, the entry covered parts and accessories, not elsewhere specified, of motor vehicles and tractors including trailers. With the changes in the 1979 budget, the entry became a specific one, its coverage being restricted to the goods specified therein. Radiator hoses were n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle manufacturers. 5. It is seen from the respondents letter dated 21-5-1982 to the Assistant Collector that the goods were being supplied inter alia to the vehicle factory, Jabalpur under CT2 certificates furnished by them. They had also attached along with the letter, a communication from the Superintendent of Central Excise, attached to the vehicle factory, informing them that the radiator hoses fell under Item No. 68, CET. 6. The question whether push-pull switches, head-light switches and stop-light switches are classifiable as motor vehicle parts or as electric lighting fittings under Item No. 61, CET ( Electric Lighting Fittings, namely, switches, plugs....... ) came up for consideration before the Bombay High Court in P.M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therwise been classified. Applying this principle to the present case, it may be seen that the goods before us are not mere lengths of pipes or tubes but hoses cut to the required length and fabricated, as noted earlier, to the contour and configuration required for being fitted to motor vehicles. The contention of the respondents has been right through that they were supplying these radiator hoses to different motor vehicle manufacturers as original equipment. This contention has not been disputed by the Department. In the circumstances, we are of the opinion that it is more appropriate to classify these radiator hoses as parts of motor vehicles rather than as mere piping and tubing of unhardened vulcanised rubber . And, since radiator ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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