2008 (12) TMI 112

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..... ayeed, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The dispute involved in this appeal filed by the assessee relates to classification of 7 products, all of which were classified by the assessee under heading No. 87.08 as "parts and accessories of the motor vehicles of Heading Nos. 87.01 to 87.05". The Revenue did not accept this classification. The department classified the .....

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..... tion ordered by the Tribunal, in the assessee's own case, was successfully challenged by the department. Following the said decision, we hold that Packing Front, Packing Rear and Balata Packing manufactured and cleared by the assessee during the period in dispute are to be classified appropriately under Heading 87.08 as "parts and accessories of the motor vehicles of Heading Nos. 87.01 to 87.05" o .....

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..... rake Cover and Strap, the appellants have claimed classification under Heading 87.08 whereas the lower appellate authority affirmed classification under sub-heading 8302.00 as claimed by the department. After examining the records and hearing both sides, we find that, in respect of these two products, the assessee never made out any case before any of the lower authorities. The orders of the lower .....

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