2002 (1) TMI 152

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....- This appeal has been filed against order-in-appeal No. 51/2001 (M-I), dated 29-6-2001 passed by Commissioner (Appeals), Chennai who had upheld the order passed by original authority classifying their product as parts of motor vehicle under sub-heading 8714.00 of the CET, Act. Ld. Commissioner (Appeals) while confirming the order of the lower authority had also relied on Board's Circular No. 17/9....

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....by commercial parlance and they are classifiable under Heading 8483.00 of CET Act, 1985 as parts of gear box and not under Heading 87.08 ibid as parts of motor vehicle. This order of the Tribunal has been confirmed by the Hon'ble Supreme Court by Bench comprising Hon'ble Mr. Justice S.P. Bharucha, Hon'ble Mr. Justice Doraiswamy Raju and Hon'ble Mr. Justice Y.K. Sabharwal on 19-3-2001 and after con....