https://www.taxtmi.com/caselaws?id=102215 Classification of cold-formed or cold-finished iron and steel shapes turns on whether the goods are factually established as identifiable parts of motor vehicle bodies; if that nexus exists, the motor vehicle parts heading applies, and if it does not, Chapter 72 applies. On the material considered, the factual basis was insufficient for a final classification determination, so the dispute was remitted for fresh decision in accordance with law and the earlier order was set aside. en-us Thu, 12 Oct 2000 00:00:00 +0530 Tue, 14 Feb 2012 11:18:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102215 Classification of cold-formed or cold-finished iron and steel shapes turns on whether the goods are factually established as identifiable parts of motor vehicle bodies; if that nexus exists, the motor vehicle parts heading applies, and if it does not, Chapter 72 applies. On the material considered, the factual basis was insufficient for a final classification determination, so the dispute was remitted for fresh decision in accordance with law and the earlier order was set aside. Case-Laws Central Excise Thu, 12 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102215