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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Classification of motor vehicles hinges and handles - ...


Supreme Court Rules: Motor Vehicle Hinges and Handles Classified by Commercial Identity, Not Function, Under Heading 8302.00 vs. 8708.00.

November 19, 2015

Case Laws     Central Excise     SC

Classification of motor vehicles hinges and handles - classifiable under Chapter Heading 8302.00 or Chapter Heading 8708.00 - To determine the applicability of the item under particular head, the test of commercial identity of the goods would be the relevant test and not the functional test - SC

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