Plastic bobbins classified as articles of plastics, not motor vehicle parts, because buyer's use did not change their tariff character.

Plastic bobbins used in motor cycle manufacture were held to be articles of plastics under Chapter 39, not parts of motor vehicles under Heading 87.14, because mere end-use by purchasers did not convert them into vehicle parts and the H.S.N. Explanatory Notes specifically placed bobbins under Heading 39.23. Note 2(p) to Chapter 39 was inapplicable as there was no material showing the goods themselves were parts of motor vehicles. The objection that the Commissioner (Appeals) acted beyond the notice was rejected because the dispute throughout remained one of classification between articles of plastics and motor vehicle parts.

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Issues: Whether plastic bobbins used in the manufacture of motor cycles are classifiable as parts of motor vehicles under Heading 87.14 or as articles of plastics under sub-heading 3923.40, and whether the classification adopted by the Commissioner (Appeals) was beyond the scope of notice.

Analysis: Mere use of the bobbins by purchasers in the manufacture of motor cycles did not make them parts of motor cycles. The bobbins were only supporting articles, and the Explanatory Notes of the H.S.N. specifically indicated that bobbins fall under Heading 39.23. There was no material to show that the goods themselves were parts of motor vehicles, so Note 2(p) to Chapter 39 had no application. The objection based on want of notice was also rejected because the dispute throughout was whether the goods were classifiable as articles of plastics or as parts of motor cycles, and the change made by the appellate authority was only within the same broad classification dispute.

Conclusion: The bobbins were correctly classifiable under Chapter 39 and not as parts of motor vehicles, and the appeal was rejected.

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