1998 (9) TMI 229

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f Revenue is directed against the order of the Commissioner (Appeals) holding that blanks for manufacture of parts of motor vehicles cannot be classified as motor vehicle parts under sub-heading 8714 and that they are appropriately classifiable under Tariff sub-heading 7212.90 as articles of iron and steel. The impugned order is on the basis of the finding that blanks are only metal in a particula .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... No one appeared for the respondents. 4. We have perused the records of the case and have considered the submissions made by both sides. Blanks are metal sheets cut to the specifications for use in the manufacture of products. They assume the character of the products only after required manufacturing processes are carried out. Blanks in the instant case are not usable nor are known as motor veh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X