1998 (10) TMI 116

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..... e question involved in this appeal is the classification of Door Beadings and Glass run channels etc. The Assistant Collector has classified them as motor vehicle parts under sub-heading 8708. Commissioner (Appeals) overturned this order and held that they merit classification according to their constituent material. Appellate order was passed based on Section Note 2 to Section XVII which reads as .....

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..... around the interpretation of the aforesaid Note. 2. No one appeared for the respondents. They have, however, submitted a written note contending that the order of the Collector (Appeals) is correct. They have also requested for disposal of the appeal on merit. 3. We have gone through the records of the case and have considered the submissions made by both the sides. We find that Note 2 to Sec .....

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