2006 (1) TMI 281

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....dvocate, for the Appellant. Shri Anil Kumar, Jt. CDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. The dispute relates to classification of gears, shafts and gear-boxes. The appellants contend that these goods should be classified under Heading 84.83, whereas it is the contention of the department that the same are classifiable under Head....

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.... parts of motor vehicles provided they constitute integral parts of engines or motors. 2. In the instant case, there is evidence that the impugned goods are not integral parts of engines or motors but are parts of motor vehicles. We also note that the appellants are paying duty on the impugned goods as parts of motor vehicles for the period subsequent to the period in dispute. We also note....