1997 (4) TMI 197

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....ts. [Order per : P.C. Jain, Member (T)]. - Matter called. None for the appellant. There is, however, a letter from the appellant praying for decision on merits in their absence on the basis of their appeal memo. Accordingly we have heard Shri A.K. Agarwal, SDR and perused the records. 2. The controversy involved in the present matter is whether the electric horns manufactured by the ....

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....ing relating to parts of motor vehicle as contended by the appellant herein. Hence the classification was decided by the lower appellate authority under tariff Heading 85.12. 3. On the other hand, the appeal memo contends that it is a motor vehicle part inasmuch as it is purchased only by persons using motor vehicles or it is stored for sale by dealers in motor vehicles parts. For the purp....

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....association in the mind of the consumer between the article and the need it supplies in his life. It is the functional character of the article which identifies it in his mind." 4. It is on the aforesaid reasoning that the appellant has submitted that electric horns which are used in four wheeler and two wheeler automobiles should be classified under Chapter 87 relating to parts of motor v....