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TMI Blog2008 (9) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... re, they are IC engine parts. Moreover ITC (HS) covers imported kits under Entry 8409 for Exim Policy purposes - impugned order confirming classification of these parts under Heading 8708 as “parts of motor vehicle”, is not sustainable - E/972/2001 - 1004/2008 - Dated:- 18-9-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) S/Shri R. Raghavan, Advocate and M. Kannan, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent to the revision of classification. The impugned order of Commissioner (A) affirmed the order of the original authority. 2. We have heard the parties to the dispute. As per Rule 1 interpretative Rules governing classification of goods for the purpose of excise duty, goods are to be classified in accordance with the description in the entries, the relevant Section notes and Chapter notes, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry 8409 for Exim Policy purposes. Heading 8409 covers "Parts suitable for use solely or principally with the engines of Heading 8407 or 8408". The entries cover specified parts and 'other' parts. The sub-heading is reproduced below: 8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 Headings 8407 and 8408 are as under: 84 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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