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<h1>The Supreme Court dismissed the appeals as no merit was found.</h1> The Supreme Court dismissed the appeals as no merit was found. - 2015 (321) E.L.T. A130 (SC) Classification of goods - Classification under sub-heading 9031.00 of the CETA or under sub-heading 8708.00 - Supreme Court dismissed the appeal filed by the Assessee finding no merit in the appeal. The appeal was filed filed against the decision of Tribunal [2004 (8) TMI 174 - CESTAT, CHENNAI]; wherein tribunal held that goods should be held to be classifiable as parts of motor vehicles falling under sub-heading 8708.00. Case: Supreme Court Citation: 2015 (10) TMI 432 - SC OrderJudges: A.K. Sikri and Rohinton Fali Nariman, JJ.Decision: Appeals dismissed, no merit found.