2008 (2) TMI 106

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....After examining the records and hearing both sides, we are of the view that the appeals can be disposed of finally at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeals. 2. The appellant manufactured hinge unit components, for bicycles, and cleared the same without payment of duty, to a bicycle manufacturer during the periods of dispute, by claiming exemption in ....

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.... we find that parts and accessories of bicycles of Headings 87.12 and 87.13 were chargeable to 'nil' rate of duty under Sl. No. 210A. Bicycles are falling under Heading 87.12 and parts and accessories thereof under Heading 87.14, the entry specified in the 2nd column of the Table annexed to the Notification, against Sl. No. 219A. Admittedly, the hinge unit assembly was cleared to a bicycle manufac....