9911796707
TMI Blog1997 (4) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. There is, however, a letter from the appellant praying for decision on merits in their absence on the basis of their appeal memo. Accordingly we have heard Shri A.K. Agarwal, SDR and perused the records. 2. The controversy involved in the present matter is whether the electric horns manufactured by the assessee for use in the four wheeler and two wheeler motor vehicles are to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence the classification was decided by the lower appellate authority under tariff Heading 85.12. 3. On the other hand, the appeal memo contends that it is a motor vehicle part inasmuch as it is purchased only by persons using motor vehicles or it is stored for sale by dealers in motor vehicles parts. For the purpose of classification the appellant relies on the Supreme Court judgment in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in his life. It is the functional character of the article which identifies it in his mind. 4. It is on the aforesaid reasoning that the appellant has submitted that electric horns which are used in four wheeler and two wheeler automobiles should be classified under Chapter 87 relating to parts of motor vehicles. 5. Learned SDR Shri A.K. Agarwal, apart from reiterating the findings of the low ..... X X X X Extracts X X X X X X X X Extracts X X X X
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