1988 (5) TMI 125

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.... and Salt Act, 1944 (the "CET" for short), rejecting the respondents' claim for classification of the goods under the residuary Item No. 68 CET as unspecified parts or accessories of motor vehicles. In appeal, this order was set aside by the Collector of Central Excise (Appeals) by his impugned order dated 2-11-1983. This order has been challenged by the Collector of Central Excise, Calcutta, in the present appeal. 2. The dispute relates to the entries in the CET after the amendment of Item No. 34A in 1979 by the Finance Act of 1979. Earlier, the entry covered parts and accessories, not elsewhere specified, of motor vehicles and tractors including trailers. With the changes in the 1979 budget, the entry became a specific one, its coverag....

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....e places and further the hoses are made to specifications of the motor vehicle manufacturers. 5. It is seen from the respondents' letter dated 21-5-1982 to the Assistant Collector that the goods were being supplied inter alia to the vehicle factory, Jabalpur under CT2 certificates furnished by them. They had also attached along with the letter, a communication from the Superintendent of Central Excise, attached to the vehicle factory, informing them that the radiator hoses fell under Item No. 68, CET. 6. The question whether "push-pull switches, head-light switches and stop-light switches" are classifiable as "motor vehicle parts" or as "electric lighting fittings" under Item No. 61, CET ("Electric Lighting Fittings, namely, switches,....