2000 (10) TMI 91

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is is a Revenue appeal against the order of the Commissioner (Appeals), wherein after examining the material, he came to the following conclusion :- "I observe that even according to the Assistant Collector's findings the subject castings are parts of gear box and clutch; there is no dispute about this fact. It is also admitted that these clutches and gear boxes are ultimately used in motor veh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar case cover top, gear case cover-rear and front extension arms, gear box housing front half and rear half etc. are all being used as parts of gear box, and clutch house casting is used for housing of clutches. I have therefore, no hesitation to hold that the reclassification ordered by the Assistant Collector under 8708 is not supported by any legal provision and therefore set aside the impugned....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es of heading No. 84.83, provided they constitute integral parts of engines of motors. As per this note, gear box and clutch though specified under heading 84.83 are not excluded from the expression parts and accessories under Chapter 87, as the said goods are not integral part of engine or motor. Therefore, they are correctly classifiable under heading 87.08 as parts of motor vehicles. (3) The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... We have considered the material on records, submissions made and find that the subject goods are parts of gear box and clutch which are classifiable under Heading 8483.00, therefore, these items cannot be said to be articles of Section XVII, which are not excluded by Section Note 1K to Section XVI. Therefore, we find no merit in the grounds urged in the appeal filed by the Revenue when the gear ....