2002 (1) TMI 152

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..... ), dated 29-6-2001 passed by Commissioner (Appeals), Chennai who had upheld the order passed by original authority classifying their product as parts of motor vehicle under sub-heading 8714.00 of the CET, Act. Ld. Commissioner (Appeals) while confirming the order of the lower authority had also relied on Board's Circular No. 17/90-CX.4, dated 7-9-90 which clarified that transmission elements like .....

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..... of CET Act, 1985 as parts of gear box and not under Heading 87.08 ibid as parts of motor vehicle. This order of the Tribunal has been confirmed by the Hon'ble Supreme Court by Bench comprising Hon'ble Mr. Justice S.P. Bharucha, Hon'ble Mr. Justice Doraiswamy Raju and Hon'ble Mr. Justice Y.K. Sabharwal on 19-3-2001 and after condoning the delay they dismissed the Civil Appeal arising out of D. No. .....

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..... the above matter and find that the issue is no longer res integra and has been settled by this Tribunal which order has been upheld by the Hon'ble Supreme Court. We, therefore, respectfully following the judgment rendered by this Bench, which has been upheld by the Hon'ble Supreme Court in the case of CCE, Chennai v. Best Cast (P) Ltd. (supra), the stay application and the appeal are allowed, by .....

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