9911796707
TMI Blog2005 (7) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : S.S. Sekhon, Member (T)]. Revenue is in appeal against order of Commissioner (Appeals). 1.2 The Respondents are manufacturers of 2/3 Wheeler motor vehicles parts thereof amongst other goods. They declared the classification of a part viz number plate (plain) claiming its classification under 8714.00. This was its objected, the department changed this classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on page 1221 of HSN under chapter heading 83.10 this chapter heading does not include plates not bearing letters, numbers, designs etc. (Heading 73.25, 73.26, 76.16, 79.07). It is admitted that the name plates manufactured by the appellants are blank and do not bear any letter, numbers, designs etc. Accordingly, Heading 83.10 as decided by the lower authority is ruled out and the order is not sust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... articles not further worked for the purpose of classification. Nevertheless, the product under consideration i.e. Blank MS plate is put to the process of cutting, painting and punching of holes at four corners which are covered within the aforesaid processes relating to products not further worked MS Plates (Blank) are being cleared as MS Plates. For the purpose of classification what is relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... figured in the notice issued whether the Commissioner (Appeals) therefore could go beyond the show cause notice. (b) The classification under 8310.00 was to be upheld and the exclusions as recognized by the Commissioner do not appear at page 1221 of HSN. 2.2 After hearing both sides and considering the material on record we find no reason to upset the Commissioner (Appeals) order, impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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