Classification of base-metal car handles and hinges follows binding precedent, placing them under Sub-Heading 8302.00.

Base-metal handles and hinges specially designed for Ambassador car models were classified under Chapter Sub-Heading 8302.00 rather than as motor vehicle parts. The Tribunal followed earlier binding decisions that had already settled the classification of such goods in favour of the Revenue, and found no infirmity in the order confirming the demand. The operative principle was that, where identical goods are covered by existing Tribunal precedent, classification must follow that precedent. The assessee's claim for treatment as parts of motor vehicles was rejected.

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Issues: Whether handles and hinges of base metal, stated to be specially designed for particular models of Ambassador cars, were classifiable as parts of motor vehicles or under Chapter Sub-Heading 8302.00 of the Central Excise Tariff.

Analysis: The issue had already been settled by earlier Tribunal decisions holding such goods to be classifiable in favour of the Revenue. Following those decisions, the Tribunal found no infirmity in the impugned order confirming the demand and classifying the goods under Sub-Heading 8302.00.

Conclusion: The goods were held classifiable under Sub-Heading 8302.00 of the Central Excise Tariff, against the assessee and in favour of the Revenue.

Ratio Decidendi: Where the classification issue is already governed by binding Tribunal precedent, identical base-metal handles and hinges are to be classified under Sub-Heading 8302.00 rather than as motor vehicle parts.

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