2008 (8) TMI 655

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..... Respondent. [Order per : P. Karthikeyan, Member (T)]. The captioned appeals deal with classification of Front End Structure (FES) manufactured by the appellants M/s. Automotive Coaches and Components Ltd. (ACCL). The appeals are filed against a common Order-in-Appeal disposing three appeals of ACCL sustaining demands for the period Mach 1998 to February 1999. The appellants had classifie .....

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..... ntry for body namely 8707. The FES being the part of the body it is held that FES falls under heading 8707. 3. Reiterating the grounds in the appeals, the learned counsel for the appellants submits that CH 8707 covers only bodies for the motor vehicles of Heading Nos. 8701 to 8705. This entry does not cover a part of the body for motor vehicles. He also relies on the entry CSH 8708.10 in the Cus .....

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..... 8 of the CETA as well. Our attention is also invited to HSN Notes at Page No. 1553 for the entry Parts and accessories of the motor vehicles of Heading Nos. 87.01 - 87.05 wherein it is laid down that assemblies (including unit construction chassis-bodies) not yet having the character of incomplete bodies, e.g., not yet fitted with doors, wings, bonnets and rear compartment covers etc. are class .....

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