2003 (11) TMI 79

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.... described as forgings and forged articles of alloy steel by the assessee-respondent. Its claim is that the articles fall under Tariff Item 73.26 of the Central Excise Tariff Act, 1985, whereas the claim of the Department is that it falls under Item No. 87.08 as parts of motor vehicles, viz. "gears & pinions". The learned members of the Tribunal constituting majority were of the view that the good....

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....rs to be reasonable, it is futile to contend that the goods have to be classified as parts of motor vehicles. This very finding of the Tribunal negatives the scope for any argument based on the Ist part of Rule 2a of Interpretation Rules contained in Central Excise Tariff Act. Therefore, we see no substance in the appeal of the Revenue. In fact, it may be stated that a similar view was taken by th....