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of <h1>Tribunal classifies metal handles & hinges under Sub-Heading 8302.00, not as motor vehicle parts.</h1> <h3>AHUZA & CO. Versus COMMISSIONER OF CENTRAL EXCISE, KOLKATA-V</h3> The appellate tribunal upheld the classification of handles and hinges of base metal under Sub-Heading 8302.00 of the Central Excise Tariff, rejecting the ... Handles, hinges of base metal made for vehicles - Classification of The appellate tribunal upheld the classification of handles and hinges of base metal under Sub-Heading 8302.00 of the Central Excise Tariff, rejecting the appellant's argument that they should be classified as parts of motor vehicles. The decision was based on previous tribunal rulings in favor of the revenue. The appeal was dismissed.
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