2007 (3) TMI 50

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..... components of Chapter Heading 87.08 manufactured by M/s. Besmak Components (P) Ltd., and to demand differential duty of Rs. 3,45,437/- has been upheld. 2. M/s. Besmak Components (P) Ltd., manufactured various plastic components for use in automobiles, which were classified under CSH 87.08. The issue involved is the correct classification of these moulded plastic articles. The impugned goods fell in the following three categories. One category involved moulded articles such as housing, coupler and connectors. The assessee had classified these moulded plastic components as parts of motor vehicles since they formed parts of wiring harness used in automobiles. The second category of goods comprised items like mouldings, bobbins and laminat .....

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..... herefore not classifiable under heading CSH 85.05 as parts of magneto assembly. The third category covered items like anti-rattle bush, safety clamps, slide, tongue adjustor spring and tongue stop (male and female) used in car seat belts which were tailor made parts for use in automobiles classifiable under Heading 87.08. 4. In the grounds of appeal, it was submitted that connectors, housing, coupler etc., of plastic manufactured by the assessee were supplied to the manufacturers of wiring harness. They were not supplied to automobile manufacturing units. As wiring harness was covered under Heading 85.44, these components also were covered by Heading 85.44 being parts of wiring harness. Similarly, items such as mouldings, bobbins and la .....

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..... ed for use in automobiles and is of high degree of precision. They have to be classified under the related heading for parts of vehicles etc. of Section XVII. In this connection we also rely on the observation of the Apex Court in the case of G.S. Auto International Ltd . v. CCE, Chandigarh reported in 2003 (152) E.L.T. 3 (S.C.), wherein the Apex Court had observed as follows: "For the purpose of classification under Chapter Heading 87.08, a test to be applied is whether the goods are suitable for use solely or primarily with articles of Chapter Heading Nos. 87.01 to 87.05; if the answer is in affirmative, the goods will be classifiable under chapter heading 87.08." In the above judgment the Apex Court had read the scope of the expre .....

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