ORDER
S.S. Kang, Member (J).
1. Appellants vide letter dated 13-8-2003 made a request to decide the appeal on merits.
2. Heard learned Senior Departmental Representative and perused the appeal papers.
3. Appellants are manufacturing Hinges and Components thereof for motor vehicles. Appellants filed classification list claiming the classification of hinges under Heading 8708.00 of Central Excise Tariff as parts and accessories of the motor vehicles. A show cause notice was issued for classifying the hinges under Heading 8302.00 of the Central Excise Tariff and differential duty was also demanded. The adjudicating authority confirmed the differential duty after classifying the hinges under Heading 8302.00 of Central Excise Tariff as fittings of base metal.
4. In the ground of appeal, the contention of the appellants is that the hinges and components thereof manufactured by the appellants are suitable for use with the doors for motor vehicles, therefore, are classifiable as parts of motor vehicles. The Heading 8302.00 of Central Excise Tariff only covers the base metal mountings, fittings and similar articles suitable for doors, etc. The hinges and components manufactured by the appellants are specifically made for use with the doors of the motor vehicles, therefore, are rightly classifiable under Heading 8302.00 of the Central Excise Tariff.
5. We find that appellants claimed classification of the goods under Heading 8708.00 of the Central Excise Tariff which covers parts and accessories of the motor vehicles of Heading Nos. 8701.00 to 8705.00. On the other hand, the Heading 8302.00 of Central Excise Tariff covers base metal, mounting, fittings and similar articles suitable for furniture, doors staircase and windows etc. The lower authorities relied upon the HSN Explanatory Notes for classifying hinges under Heading 8302.00 of Central Excise Tariff. The HSN Explanatory Notes for Heading 8302.00 of the Central Excise Tariff provides as under :
“This heading covers general purpose classes of base metal accessories, Fittings and mountings, such as are used largely on furniture Doors, Windows, Coach work etc. Goods within such general classes remain in this heading even if they are designed for particular use (e.g. door handles or hinges for automobiles). This heading does not, however, extend to goods forming as essential part of the structure of the articles, such as Window frame or swivel devices for revolving chairs.
The heading covers:
(A) Hinges of all types (e.g. butt hinges, lift off hinges, angles hinges and garnets).”
6. We find that the Hon’ble Supreme Court in the case of Collector of Central Excise, Shillong v. Wood Craft Products Ltd., reported in 1995 (77) E.L.T. 23 (S.C.) held that the structure of Central Excise Tariff is based on the internationally accepted nomenclature found in HSN and, therefore, any dispute relating to Tariff classification must be as far as possible, be resolved with reference to the nomenclature indicated by HSN Explanatory Notes unless different intention is indicated by the Central Excise Tariff itself.
7. In view of the decision of the Hon’ble Supreme Court and in view of HSN Explanatory Notes to Chapter 8302.00, we find no infirmity in the impugned order. The appeal is dismissed.