https://www.taxtmi.com/caselaws?id=96418 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. en-us Tue, 19 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 15:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96418 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. Case-Laws Central Excise Tue, 19 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96418