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of <h1>Tribunal rules on classification of blanks for motor vehicle parts</h1> <h3>COLLECTOR OF C. EX., NEW DELHI Versus COLTS AUTO PVT. LTD.</h3> COLLECTOR OF C. EX., NEW DELHI Versus COLTS AUTO PVT. LTD. - 1999 (107) E.L.T. 542 (Tribunal) The appeal was against classifying blanks for motor vehicle parts under sub-heading 8714, argued as appropriate under sub-heading 7212.90. The Tribunal found blanks not identifiable as motor vehicle parts until further manufacturing processes are completed, thus dismissing the appeal.
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