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TMI Blog2018 (2) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... bes and flaps manufactured by the appellant’s unit at Mysore is not to be assessed under Section 4A as parts of automobile. It is to be noted here that tyres and tubes are not only used for automobiles. They are used in animal drawn vehicles, aircrafts and various other machineries. It is not tenable to hold the tyres and tubes are to be considered as parts and components of automobiles. App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06-C.E. (N.T.), dated 29-5-2006. In terms of these provisions, the Revenue held a view that the tyres, tubes and flaps will be covered under the description on Sl. No. 97 of the said notification as parts, components and assemblies of automobiles . Accordingly, the appellants were held to be liable to discharge Central Excise duty on these items based on MRP, with abatement of 33.5%. The lower au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having fastening function. The Apex Court examined the general use parts and the scope of classification of these items. It is categorically held that for classification, the test of commercial identity and not the functional test should be applied. It needs to be ascertained as to how the goods, in question, are referred to in the market by those who deal with them, be it for the purposes of sel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Sales Tax reported in 1997 (94) E.L.T. 28 (S.C.) held that rubber flaps cannot be classified as accessories of motor vehicles. The Court also refer to Central Excise Tariff Act and mentioned that flaps are taxable under Tariff Heading 4012. 4. It is also brought to our notice that in the case of appellant s unit in Mysore, similar dispute arose. The Commissioner (Appeals) vide h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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