https://www.taxtmi.com/caselaws?id=35501 The Tribunal upheld the classification of imported automobile lamps under serial No. 97 of the notification, considering them as parts, components, or assemblies of automobiles. The decision emphasized the essential role of automobile lamps in vehicle operation, leading to their specific coverage under the relevant notification entries. The appellants' argument that automobile lamps should not be assessed under serial No. 97 was rejected, and the Tribunal concluded that they fell under this classification, resulting in the appeal being dismissed. en-us Tue, 10 Feb 2009 00:00:00 +0530 Wed, 10 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35501 The Tribunal upheld the classification of imported automobile lamps under serial No. 97 of the notification, considering them as parts, components, or assemblies of automobiles. The decision emphasized the essential role of automobile lamps in vehicle operation, leading to their specific coverage under the relevant notification entries. The appellants' argument that automobile lamps should not be assessed under serial No. 97 was rejected, and the Tribunal concluded that they fell under this classification, resulting in the appeal being dismissed. Case-Laws Central Excise Tue, 10 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35501