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of <h1>Tribunal rejects 'Bitumen Pad' as motor vehicle part, appeal allowed. Product not solely for vehicles</h1> The Tribunal rejected the classification of 'Bitumen Pad' as a motor vehicle part, allowing the appeal against the Revenue's claim. The Tribunal ... Classification The dispute was about the classification of 'Bitumen Pad' as a motor vehicle part or a bituminous mixture. The Revenue claimed it as a motor vehicle part, but the Tribunal found it suitable for various uses and not specifically designed for motor vehicles. Therefore, the appeal was allowed, and the classification as a motor vehicle part was rejected.
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