2003 (8) TMI 106

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..... to decide the appeal on merits. 2. Heard learned Senior Departmental Representative and perused the appeal papers. 3. Appellants are manufacturing Hinges and Components thereof for motor vehicles. Appellants filed classification list claiming the classification of hinges under Heading 8708.00 of Central Excise Tariff as parts and accessories of the motor vehicles. A show cause notice was iss .....

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..... efore, are rightly classifiable under Heading 8302.00 of the Central Excise Tariff. 5. We find that appellants claimed classification of the goods under Heading 8708.00 of the Central Excise Tariff which covers parts and accessories of the motor vehicles of Heading Nos. 8701.00 to 8705.00. On the other hand, the Heading 8302.00 of Central Excise Tariff covers base metal, mounting, fittings and s .....

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..... covers : (A) Hinges of all types (e.g. butt hinges, lift off hinges, angles hinges and garnets)." 6. We find that the Hon'ble Supreme Court in the case of Collector of Central Excise, Shillong v. Wood Craft Products Ltd., reported in 1995 (77) E.L.T. 23 (S.C.) held that the structure of Central Excise Tariff is based on the internationally accepted nomenclature found in HSN and, therefore, any .....

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