https://www.taxtmi.com/caselaws?id=253431 The Tribunal upheld the classification of the "Horn Controller" under Heading 85.12 of CETA, 1985, rejecting the appellant's argument for classification under Chapter 87.08 as parts of Motor vehicles. It determined that the technical functions and components of the Horn Controller aligned with Chapter 85, specifically noting its electronic circuits and switches for controlling air flow in motor vehicles. Relying on a Supreme Court decision and HSN Explanatory Notes, the Tribunal affirmed the Commissioner's classification decision, dismissing the appeals challenging the reclassification under CETH 8512.00. en-us Thu, 20 Nov 2014 00:00:00 +0530 Thu, 25 Jun 2015 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253431 The Tribunal upheld the classification of the "Horn Controller" under Heading 85.12 of CETA, 1985, rejecting the appellant's argument for classification under Chapter 87.08 as parts of Motor vehicles. It determined that the technical functions and components of the Horn Controller aligned with Chapter 85, specifically noting its electronic circuits and switches for controlling air flow in motor vehicles. Relying on a Supreme Court decision and HSN Explanatory Notes, the Tribunal affirmed the Commissioner's classification decision, dismissing the appeals challenging the reclassification under CETH 8512.00. Case-Laws Central Excise Thu, 20 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253431