https://www.taxtmi.com/caselaws?id=51143 Gear box parts and clutch, when understood in commercial parlance as components of a gear box, are classifiable under Heading 8483.00 of the Central Excise Tariff Act, 1985. They are not to be classified as motor vehicle parts under Headings 8714.00, 8708 or 8607. The text applies a previously settled Tribunal view, later left undisturbed after dismissal of the civil appeal, and follows that classification position for the present matter. en-us Wed, 30 Jan 2002 00:00:00 +0530 Thu, 23 Sep 2010 10:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51143 Gear box parts and clutch, when understood in commercial parlance as components of a gear box, are classifiable under Heading 8483.00 of the Central Excise Tariff Act, 1985. They are not to be classified as motor vehicle parts under Headings 8714.00, 8708 or 8607. The text applies a previously settled Tribunal view, later left undisturbed after dismissal of the civil appeal, and follows that classification position for the present matter. Case-Laws Central Excise Wed, 30 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51143