1998 (9) TMI 229

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....espondents. [Order per : C.N.B. Nair, Member (T)]. - This appeal of Revenue is directed against the order of the Commissioner (Appeals) holding that blanks for manufacture of parts of motor vehicles cannot be classified as motor vehicle parts under sub-heading 8714 and that they are appropriately classifiable under Tariff sub-heading 7212.90 as articles of iron and steel. The impugned order ....

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....or vehicle parts even though certain processes are yet to be carried out. 3. No one appeared for the respondents. 4. We have perused the records of the case and have considered the submissions made by both sides. Blanks are metal sheets cut to the specifications for use in the manufacture of products. They assume the character of the products only after required manufacturing proce....