https://www.taxtmi.com/caselaws?id=87148 Electric horns manufactured for two-wheelers and four-wheelers were held classifiable under Heading 85.12 as electrical signalling equipment, not under Chapter 87 as motor vehicle parts. Section Note 2(f) of Section XVII excluded goods falling under Chapter 85 from Section XVII, and the specific tariff entry for horns prevailed over the broader end-use based classification advanced by the assessee. The functional character of the goods did not override the tariff structure. The appeal failed, and the classification adopted by the lower appellate authority was upheld. en-us Thu, 17 Apr 1997 00:00:00 +0530 Sat, 03 Sep 2011 11:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87148 Electric horns manufactured for two-wheelers and four-wheelers were held classifiable under Heading 85.12 as electrical signalling equipment, not under Chapter 87 as motor vehicle parts. Section Note 2(f) of Section XVII excluded goods falling under Chapter 85 from Section XVII, and the specific tariff entry for horns prevailed over the broader end-use based classification advanced by the assessee. The functional character of the goods did not override the tariff structure. The appeal failed, and the classification adopted by the lower appellate authority was upheld. Case-Laws Central Excise Thu, 17 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87148