2015 (11) TMI 833

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellate Tribunal (EZB), Kolkata, rendered in the appeal which was filed by the assessee herein challenging the decision of the Commissioner whereby the Commissioner had classified the goods of the assessee under Chapter Heading 8302.00 while discarding the plea of the assessee that these goods are classifiable under Chapter Heading 8708.00. The goods in question are motor vehicles hinges and handles. The assessee is the manufacturer of motor vehicles parts which were supplied by the assessee to M/s. Tata Motors Limited, M/s. Hindustan Motors Limited and M/s. Mahindra & Mahindra Limited, the original equipment manufacturers. It is not in dispute that these motor vehicles hinges and handles are manufactured by the assessee on the basis of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....generally for any other product much less furniture. Mr. S.K. Bagaria, learned senior counsel appearing for the assessee, has submitted that the parts hinges and handles which are manufactured by the assessee meant for the motor vehicles have certain specifications which are as follows: "DOOR HANDLE FOR MOTOR VEHICLES. a) It works in conjunction with inside design of the door locking system of the motor vehicles. b) It is manufactured strictly conforming to the designs and drawings of the concerned model of the vehicle as supplied by the motor vehicle manufacturers. c) On the exterior portion of the door handle, there is a push button. If it is pushed, the mechanism inside the vehicle hits and pushes the pla....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion is neither disputed nor it can be disputed by the Department. Notwithstanding the aforesaid position, we find that the Commissioner as well as the Tribunal have classified the goods under Chapter Heading 8302.00 by relying upon the Explanatory Note under Heading 83.02. This Note read as under: "This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coach work etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g. door handles or hinges for automobiles). The heading does not, however, extend to goods forming as essential part of the structure of the article, such as window frames ....