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of <h1>Tribunal classifies pistons as engine parts, not motor vehicle parts, upholds duty demands for 6 months.</h1> <h3>ABILITIES (INDIA) PVT. LTD. Versus COLLECTOR OF CENTRAL EXCISE, MEERUT</h3> ABILITIES (INDIA) PVT. LTD. Versus COLLECTOR OF CENTRAL EXCISE, MEERUT - 1998 (97) E.L.T. 461 (Tribunal) The appellants claimed pistons as parts of motor vehicles under Heading 8708, but the department classified them under Heading 8409 as parts of engines. The tribunal held pistons are classifiable under 8409 based on a previous decision. The demand notice for duty beyond 6 months was time-barred, so demands were upheld for only 6 months. The impugned order was upheld, and the appeal was rejected.
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