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TMI Blog2015 (11) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... not suitable for use solely or primarily with articles of Chapter Heading 87.08 which pertains to parts and accessories of motor vehicles of Chapter Headings 87.01 to 87.05. The Court was also categorical that in such a case the test that is to be applied is: 'whether the goods are suitable for use solely or primarily with articles of Chapter Headings 87.01 to 87.05'. It is strange even when the judgment was specifically brought to the notice of the Tribunal and is taken note of, but the same was not dealt with by the Tribunal in the impugned judgment at all. - Decision in the case of G.S.Auto International Limited vs. CC Excise, Chandigarh [2003 (1) TMI 700 - SUPREME COURT] followed - Decided in favour of assessee. - Civil Appeal No(s). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. In this backdrop, the question that fell for consideration is as to whether the goods are classifiable under Chapter Heading 8302.00 or Chapter Heading 8708.00. The two competing entries read as under: 87.08 8708.00 Parts and accessories of the motor vehicles of heading Nos. 87.01 to 87.05 15% 83.02 8302.00 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, sadder, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings or base metal; automatic door closers of base metal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for driver s door, it is provided with lock and key. e) In the motor vehicle manufacturer s drawing/design, part number of the handle is mentioned. This part number is also mentioned in the purchase orders as well as in the Invoices raised by the Appellant. f) The appellant manufactured door handles for the motor vehicles manufactured by three motor vehicle manufacturers, viz. Tata Motors Limited, Hindustan Motors Limted and Mahindra Mahindra Ltd. HINGES FOR MOTOR VEHICLES a) Hinges were manufactured as per the designs and drawings of the concerned model of motor vehicle as supplied by the motor vehicle manufacturers. b)These were for being fitted on the outside portion of the bonnet and dickey of the motor ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and as the very first line thereof mentions that it covers those goods which are meant for general purpose . In the instant case, as already pointed out above, the goods in question are meant for specific purpose viz. in the motor vehicles that too for specific model of the motor vehicles as its parts. We also find that the issue is squarely covered by the judgment of this Court in the case of G.S.Auto International Limited vs. CC Excise, Chandigarh[2003(2) SCC 371]. In the said judgment, following the earlier decisions of this Court, the Court specifically held that to determine the applicability of the item under particular head, the test of commercial identity of the goods would be the relevant test and not the functional test. It w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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