https://www.taxtmi.com/caselaws?id=53080 A cluster of instruments meant principally and solely for use in motor vehicles was held classifiable under sub-heading 8708.00 as motor vehicle parts, not under sub-heading 9031.00. The Tribunal relied on its earlier identical classification ruling and treated the composite goods as falling outside Chapter 90 in that form. It also held that the Commissioner (Appeals) could not sustain classification under headings 90.26 and 90.29 because those entries had not been put to notice in the show cause proceedings. The original classification under 8708.00 was restored and the duty demand affirmed. en-us Mon, 30 Aug 2004 00:00:00 +0530 Sat, 09 Oct 2010 15:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53080 A cluster of instruments meant principally and solely for use in motor vehicles was held classifiable under sub-heading 8708.00 as motor vehicle parts, not under sub-heading 9031.00. The Tribunal relied on its earlier identical classification ruling and treated the composite goods as falling outside Chapter 90 in that form. It also held that the Commissioner (Appeals) could not sustain classification under headings 90.26 and 90.29 because those entries had not been put to notice in the show cause proceedings. The original classification under 8708.00 was restored and the duty demand affirmed. Case-Laws Central Excise Mon, 30 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53080