https://www.taxtmi.com/caselaws?id=115481 Horn Button Assembly is classified as electric signalling equipment under CETA sub-heading 8512.00 rather than as a motor vehicle part under sub-heading 8708.00. Section Note 2(a) of Section XVI requires goods covered by a heading in Chapters 84 or 85 to be classified in that specific heading. As the assembly falls within electric lighting and signalling equipment used for cycles or motor vehicles, it remains within sub-heading 8512.00. This classification is consistent with an earlier Tribunal decision approved by the Larger Bench, and supports the Revenue's classification. en-us Fri, 17 Jun 2005 00:00:00 +0530 Wed, 30 May 2012 10:06:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115481 Horn Button Assembly is classified as electric signalling equipment under CETA sub-heading 8512.00 rather than as a motor vehicle part under sub-heading 8708.00. Section Note 2(a) of Section XVI requires goods covered by a heading in Chapters 84 or 85 to be classified in that specific heading. As the assembly falls within electric lighting and signalling equipment used for cycles or motor vehicles, it remains within sub-heading 8512.00. This classification is consistent with an earlier Tribunal decision approved by the Larger Bench, and supports the Revenue's classification. Case-Laws Central Excise Fri, 17 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115481