2007 (3) TMI 50

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....ctured various plastic components for use in automobiles, which were classified under CSH 87.08. The issue involved is the correct classification of these moulded plastic articles. The impugned goods fell in the following three categories. One category involved moulded articles such as housing, coupler and connectors. The assessee had classified these moulded plastic components as parts of motor vehicles since they formed parts of wiring harness used in automobiles. The second category of goods comprised items like mouldings, bobbins and laminations, protection barriers, dust caps etc. used in the manufacture of magneto assemblies. These items find application in magneto assemblies used in automobiles. The third category of goods were anti-....

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.... and female) used in car seat belts which were tailor made parts for use in automobiles classifiable under Heading 87.08. 4. In the grounds of appeal, it was submitted that connectors, housing, coupler etc., of plastic manufactured by the assessee were supplied to the manufacturers of wiring harness. They were not supplied to automobile manufacturing units. As wiring harness was covered under Heading 85.44, these components also were covered by Heading 85.44 being parts of wiring harness. Similarly, items such as mouldings, bobbins and laminations, protection barriers, dust caps etc. were used in the manufacture of magneto assemblies. As magneto assemblies were classifiable under CSH 85.05, parts of magneto assembly were also classifiable ....