9911796707
TMI Blog2001 (11) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that from 1983 to 1997, the item was considered as parts of IC Engine and there was no revision of classification. He points out to the diagram of the entire parts which are in dispute which are completely assembled in the Engine. The engine is separately classified under Chapter Heading 84.09 and therefore it is not proper to classify it under a different broader heading as parts of motor vehicle. Items are gear box and clutch box and they are not parts of motor vehicle in terms of the understanding in the trade and commerce, i.e. in terms of the commercial parlance. He submits that even in terms of the explanatory notes of HSN at Page 1327 and Heading 84.83 in Para E it is laid down that the Heading E which refers to the gear box an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authorities and since the Apex Court has confirmed this judgment, the matter can be sent back for de novo consideration. 4. On a careful consideration, we notice that in the case of CCE v. Best Cast. (P) Ltd. the question of classification of gear box parts and clutch came up for consideration and by applying the test of trade parlance, it was held to be classifiable under Heading 8483.00 of CETA, 1985 as parts of gear box and not under Heading 8708 as parts of motor. The judgment rendered in the case of CCE v. Best Cast (P) Ltd. is extracted herein below :- Gear box parts and clutch are not parts of motor vehicle by com mercial parlance - Classifiable under Heading 8483.00 of Central Excise Tariff Act, 1985 as parts of gear box an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd rear half etc. are all being used as parts of gear box, and clutch house casting is used for housing of clutches. I have therefore, no hesita tion to hold that the reclassification ordered by the Assistant Collector under 8708 is not supported by any legal provision and therefore set aside the impugned order and allow the appeal with consequential re lief. In parting, I would like to observe that the time limit under Section 11A will be applicable from the relevant date which in this case is neither 1-6-93 nor 18-6-93, but the actual date when the RT 12 for the month of June was filed by the party. 2. The grounds taken in the appeal are as follows :- (1) As per section note 1(k) to Section XVI, the said section does not cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside on these grounds. None appeared for the respondents. 4. We have considered the material on records, submissions made and find that the subject goods are parts of gear box and clutch which are clas sifiable under Heading 8483.00, therefore, these items cannot be said to be articles of Section XVII, which are not excluded by Section Note 1K to Section XVI. Therefore, we find no merit in the grounds urged in the appeal filed by the Revenue when the gear box is classified under Heading 8483.00, parts thereof as per Notes have to be classified thereunder and not as parts of Motor vehicle under Chapter 87 as proposed in the Revenue appeal. The parts are not understood as parts of Motor Vehicle but are understood as parts of gear box and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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