Classification of door beadings and glass run channels depends on constituent material, not motor vehicle parts status under Section XVII.

Note 2 to Section XVII excludes certain identifiable articles from the expressions "parts" and "parts and accessories", except for hard rubber goods falling under Heading 40.16. Door beadings, glass run channels and similar goods were not hard rubber classifiable under Heading 40.16, so they remained within the exclusion under Note 2. They were therefore not classifiable as motor vehicle parts under Section XVII and had to be classified according to their constituent material. The Commissioner (Appeals) order was affirmed and the appeal rejected.

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Issues: Classification of door beadings, glass run channels and similar goods as motor vehicle parts under Section XVII or according to their constituent material; applicability of Note 2 to Section XVII and the exclusion relating to hard rubber under Heading 40.16.

Analysis: Note 2 to Section XVII excludes from the expressions "parts" and "parts and accessories" certain articles, including joints, washers and the like, even if they are identifiable for goods of that section. The exception to that exclusion is limited to hard rubber falling under Heading 40.16. The goods in question were not hard rubber classifiable under Heading 40.16, and therefore fell within the exclusion contemplated by Note 2.

Conclusion: The goods were not classifiable as motor vehicle parts under Section XVII and were to be classified according to their constituent material. The order of the Commissioner (Appeals) was affirmed and the appeal was rejected.

Final Conclusion: The classification adopted by the lower appellate authority was upheld, leaving the assessee in the succeeding position on merits.

Ratio Decidendi: Where goods fall within the exclusion in Note 2 to Section XVII and are not covered by the specified hard rubber exception in Heading 40.16, they are not to be classified as parts and accessories of motor vehicles under Section XVII but by reference to their constituent material.

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