Appellate Tribunal reclassifies motor vehicle items, ruling in favor of appellant, staying recovery pending appeal.

The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant, classifying motor vehicle items under heading 87.08 instead of 87.06. The demand was deemed unsustainable, and recovery was stayed pending appeal, which was set for an early hearing on 12-3-2007.

---

---

The Appellate Tribunal CESTAT, Kolkata ruled in favor of the appellant regarding the classification of motor vehicle items supplied to M/s. Vehicle Factory, Jabalpur. The goods were classified under heading 87.08, not 87.06, as they were supplied separately and not assembled in the factory. The demand was deemed unsustainable, and recovery was stayed pending appeal. The appeal was directed for early hearing on 12-3-2007.

---