2002 (2) TMI 368

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....spondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Studds Ltd., is whether the Helmet Locking Device, manufactured by them, is classifiable under Heading 83.01 of the Schedule to the Central Excise Tariff Act as claimed by them or under Heading No. 87.14, as confirmed by the Commissioner (Appeals), under the impugned Order. 2. When the....

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....th clasps in corporating locks; and your lock and keys are made out of base metal and appropriately covered under Chapter 83.01 to the Central Excise Tariff Act"; that the Department later sought to classify the impugned goods under Heading 87.14 but after discussion they were informed that the goods were covered under 83.01; that they filed another classification list on 2-2-90 effective from 1-7....

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....g the classification of a product; that the said devices are not exclusively used for the motor vehicles only whereas these are to be used according to the convenience of the customers. 3. The learned DR, on the other hand, submitted that the Assistant Collector in Adjudication Order No. 11/91, dated 21-2-91 has given clear findings that the contention of the party that the goods in questi....

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....ided the parts and accessories fulfil both the following conditions : (i)      They must be identifiable as being suitable for use solely or principally with the above mentioned vehicles; and (ii)     They must not be excluded by the provisions of the Notes to Section XVII. The Appellants have not brought on record any evidence to controvert th....