Commercial parlance classification places gear box parts and clutch under Heading 8483.00, not motor vehicle component headings.

Gear box parts and clutch, when understood in commercial parlance as components of a gear box, are classifiable under Heading 8483.00 of the Central Excise Tariff Act, 1985. They are not to be classified as motor vehicle parts under Headings 8714.00, 8708 or 8607. The text applies a previously settled Tribunal view, later left undisturbed after dismissal of the civil appeal, and follows that classification position for the present matter.

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Issues: Whether gear box parts and clutch are classifiable under Heading 8483.00 of the Central Excise Tariff Act, 1985 as parts of gear box, or under Heading 8714.00, 8708 or 8607 as parts of motor vehicles.

Analysis: The dispute was treated as already settled by the Tribunal in an earlier decision holding that gear box parts and clutch are not parts of motor vehicles in commercial parlance and that they fall under Heading 8483.00 as parts of gear box. That view had been carried in appeal and the civil appeal was dismissed by the Supreme Court after condoning delay. Following that settled position, the same classification was applied in the present matter.

Conclusion: Gear box parts and clutch are classifiable under Heading 8483.00 of the Central Excise Tariff Act, 1985 and not under Heading 8714.00, 8708 or 8607.

Ratio Decidendi: Where goods are commercially understood as parts of a gear box, they are classifiable as gear box parts under Heading 8483.00 rather than as motor vehicle parts under the competing headings for vehicle components.

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