2004 (10) TMI 390

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..... : Archana Wadhwa, Member (J)]. The present appeal has been filed by the revenue against the order of the Commissioner (Appeals), vide which he has classified Horn Button Assembly and Horn Cover under Chapter sub-heading 8708.00 as parts of motor vehicle. On the other hand, the revenue s contention is that such goods are properly classifiable under Heading 8512.00 as signal equipments. 2. .....

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