2004 (10) TMI 390

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....ant. Shri S. Narayanan, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The present appeal has been filed by the revenue against the order of the Commissioner (Appeals), vide which he has classified "Horn Button Assembly and Horn Cover" under Chapter sub-heading 8708.00 as parts of motor vehicle. On the other hand, the revenue's contention is that such goods are ....