2000 (2) TMI 375

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..... ticed that the appellants themselves have not been consistent in their claims and been primarily guided by the effective rate of duty on the said goods. They have invariably opted for a lower rated chapter classification. Besides, the same car seats are usable as O.E. and accessories. Admittedly without seats the vehicle is incomplete and unusable. So far as the cited order of the Collector Central Excise, Delhi is concerned, it is established that the final order has been passed holding that the impugned show cause notices were time barred. Therefore, it has no quotable or precedent value. I hold that the impugned order-in-original is maintainable and is upheld. The appeal is hereby rejected . 2. The facts of the case in brief are that t .....

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..... als) who ordered as above. 3. Arguing the case Shri Rajneesh, ld. Counsel for the appellants submits that the goods manufactured and cleared by them are not parts of car seats but they are additional covers for car seats which may be termed accessories. He submits that the Department s contention that they are integral parts of car seats is not correct inasmuch as they are additional covers and additional covers cannot be integral parts of car seats. He, therefore, submitted that the items may be classified under Chapter heading 87.08. In support of his contention he cited the decision of this Tribunal in the case of Kirloskar Pneumatics Ltd. v. CCE reported in 1991 (55) E.L.T. 207. 4. Shri V.M. Udhoji, Ld. DR in addition to reiterating .....

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..... es and are classifiable under Chapter Heading 87.08. We find support for holding that they are accessories from the decision of this Tribunal in the case of Kirloskar Pneumatics Ltd. cited above. The word accessories has been defined in McGraw Hill Dictionary, Vth Edition as A part sub-assembly, or assembly that contributes to effectiveness of a piece of equipment without changing its basic function; may be used for testing, adjusting, or other purpose . 6. Further the Hon ble Supreme Court in the case of Mehra Bros. v. Joint Commercial Officer reported in 1991 (51) E.L.T. 173 ruled that The correct test to determine whether an article is an accessory or not is whether the article or articles in question would be adjunct or accompan .....

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