2005 (7) TMI 443

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.... Shri U.K. Godbole, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Revenue is in appeal against order of Commissioner (Appeals). 1.2 The Respondents are manufacturers of 2/3 Wheeler motor vehicles & parts thereof amongst other goods. They declared the classification of a part viz number plate (plain) claiming its classification under 8714.00. This was its object....

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....ing those of heading No. 94.05". However, as per note on page 1221 of HSN under chapter heading 83.10 this chapter heading does not include plates not bearing letters, numbers, designs etc. (Heading 73.25, 73.26, 76.16, 79.07). It is admitted that the name plates manufactured by the appellants are blank and do not bear any letter, numbers, designs etc. Accordingly, Heading 83.10 as decided by the ....

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....he heading the coverage of which is not restricted to articles not further worked for the purpose of classification. Nevertheless, the product under consideration i.e. Blank MS plate is put to the process of cutting, painting and punching of holes at four corners which are covered within the aforesaid processes relating to products not further worked MS Plates (Blank) are being cleared as MS Plate....

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....fication under 7326.90. The classification entirely different than the declaration figured in the notice issued & whether the Commissioner (Appeals) therefore could go beyond the show cause notice. (b)     The classification under 8310.00 was to be upheld and the exclusions as recognized by the Commissioner do not appear at page 1221 of HSN. 2.2 After hearing both si....