https://www.taxtmi.com/caselaws?id=124432 Front end structures for motor vehicles, consisting of a bonnet cover, windscreen and dashboard panel fitted to a chassis, were held to fall under Chapter Heading 8708 as parts and accessories, not under Chapter Heading 8707 as complete bodies. The tariff scheme, read with the Customs Tariff entry and HSN notes, distinguishes complete bodies and cabs from parts of bodies and incomplete body assemblies that do not yet have the character of complete bodies. On that basis, the reclassification demand failed and relief was available to the assessee. en-us Wed, 06 Aug 2008 00:00:00 +0530 Sat, 29 Sep 2012 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124432 Front end structures for motor vehicles, consisting of a bonnet cover, windscreen and dashboard panel fitted to a chassis, were held to fall under Chapter Heading 8708 as parts and accessories, not under Chapter Heading 8707 as complete bodies. The tariff scheme, read with the Customs Tariff entry and HSN notes, distinguishes complete bodies and cabs from parts of bodies and incomplete body assemblies that do not yet have the character of complete bodies. On that basis, the reclassification demand failed and relief was available to the assessee. Case-Laws Central Excise Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124432