https://www.taxtmi.com/caselaws?id=115481 Horn Button Assembly was treated as signalling equipment classifiable under CETA sub-heading 8512.00 rather than as parts of motor vehicles under sub-heading 8708.00. Applying Section Note 2(a) of Section XVI, goods covered by a heading in Chapters 84 or 85 must be classified in that heading, and the article was found to fall within electric lighting and signalling equipment used for cycles or motor vehicles. The classification was also supported by an earlier Tribunal decision approved by the Larger Bench, so the Revenue's classification under sub-heading 8512.00 was upheld. 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 was treated as signalling equipment classifiable under CETA sub-heading 8512.00 rather than as parts of motor vehicles under sub-heading 8708.00. Applying Section Note 2(a) of Section XVI, goods covered by a heading in Chapters 84 or 85 must be classified in that heading, and the article was found to fall within electric lighting and signalling equipment used for cycles or motor vehicles. The classification was also supported by an earlier Tribunal decision approved by the Larger Bench, so the Revenue's classification under sub-heading 8512.00 was upheld. Case-Laws Central Excise Fri, 17 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115481