https://www.taxtmi.com/caselaws?id=126614 Base-metal handles and hinges specially designed for Ambassador car models were classified under Chapter Sub-Heading 8302.00 rather than as motor vehicle parts. The Tribunal followed earlier binding decisions that had already settled the classification of such goods in favour of the Revenue, and found no infirmity in the order confirming the demand. The operative principle was that, where identical goods are covered by existing Tribunal precedent, classification must follow that precedent. The assessee's claim for treatment as parts of motor vehicles was rejected. en-us Tue, 21 Apr 2009 00:00:00 +0530 Thu, 22 Nov 2012 15:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126614 Base-metal handles and hinges specially designed for Ambassador car models were classified under Chapter Sub-Heading 8302.00 rather than as motor vehicle parts. The Tribunal followed earlier binding decisions that had already settled the classification of such goods in favour of the Revenue, and found no infirmity in the order confirming the demand. The operative principle was that, where identical goods are covered by existing Tribunal precedent, classification must follow that precedent. The assessee's claim for treatment as parts of motor vehicles was rejected. Case-Laws Central Excise Tue, 21 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126614