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TMI Blog2023 (5) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals). Learned AR is relied on the two decision of Hon ble Apex Court in OK. PLAY (INDIA) LTD. VERSUS COMMISSIONER OF C. EX., DELHI-III, GURGAON [ 2005 (2) TMI 114 - SUPREME COURT ] and M/S CAST METAL INDUSTRIES (P) LTD. VERSUS COMMR. OF CENTRAL EXCISE-IV, KOLKATA [ 2015 (11) TMI 833 - SUPREME COURT ]. The crux of both the decisions of Hon ble Apex Court is that the functional utility, design shape and predominant use have to be taken into account while classifications of goods. The test of predominant use is incorporated in the set of test to be exercise before classification. In view of above, there are no conflict in the decision of Hon ble Apex Court cited by the Learned AR and the decision of the Tribunal in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply to the RTI query. He further pointed out the subsequent assessment are being done following the order of the Tribunal. 3. Learned AR relies on the impugned order. He relied on the decision of the Hon ble Apex Court in the case of OK PLAY (INDIA) LTD. -2005 (180) ELT (300) (S.C) and on the decision of Hon ble Apex Court in the case of in the case of CAST METAL INDUSTRIES (P) LTD-2015 (325) ELT 471 (S.C). He pointed out that predominant use and the commercial identity of the goods are equally important. 4. We have considered the rival submissions. We find that the matter involving identical dispute in respect of same appellant had been decided by the Tribunal in Final Order No. A/10665/2022 dated 07.06.2022. In the said decision f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion (see paragraph (A) below) and (b) They must be suitable for use solely or principally with the articles of chapter 86 to 88 (see paragraphs (B) below) and (c) They must not be more specifically included elsewhere in the Nomenclature (see paragraph (c) below. In view of above provisions, it is clear that for classification of goods under chapter heading 8708 i.e. parts and accessories of Motor Vehicles above conditions require to be satisfied. 4.3 The Commissioner (Appeals) while deciding the classification of the disputed goods, in question, under heading 8708, has not given any finding as to whether all the above conditions which are very important for deciding the classification of goods, satisfy / comply in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification:- It should, however be noted that these heading apply only to those parts or accessories which comply with all three of the following conditions: (a) They must not be excluded by the terms of Note 2 to this Section (see paragraph (A) below) and (b) They must be suitable for use solely or principally with the articles of chapter 86 to 88 (see paragraphs (B) below) and (c) They must not be more specifically included elsewhere in the Nomenclature (see paragraph (c) below. 4.4 We find that the test of predominant use is incorporated in the set of test to be exercise before classification. In view of above, we do not find any conflict in the decision of Hon ble Apex Court cited by the Learned AR and the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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