2009 (2) TMI 582

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.... [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on the stay petition. 2. The applicant procures CR/HR/coils of iron & steel falling under Chapter 72 (720920, 721151, 721149, 721019, 721020) and manufactures Blanks as per specific drawings and supplies the said Blanks to M/s. Jay Bharat Maruti Ltd., M/s. Hero Honda Motors Ltd. and M/s. Yamaha Motors Ltd., who manufacture compone....

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....ther manufacturing by the recipient units and only after manufacture, they emerge as components and parts of motor vehicles and at their end, the same are classified under Chapter 87. They have indicated in the invoices as well as in returns filed to the Department the names of the components as "Blanks". 4. Learned DR reiterates the findings of the Commissioner. He submits that the classifi....

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.... recipients but to become such parts & components they require further processes. Whether these can be treated as falling under Chapter 72 or they should be considered to have reached the stage when they are to be classified under Chapter 87 is the issue. It appears to us that these products being industrial intermediate products for further manufacture of parts and components of motor vehicles ha....