ORDER
P.G. Chacko, Member (J)
1. In this appeal of the Revenue, the short question to be considered is whether the Gear Box parts and Clutch parts cleared by the respondents in the month of March, 1998 were to be classified as motor vehicle parts under Heading 87.08 of the First Schedule to the Central Excise Tariff Act as claimed by the Revenue or as machinery parts under Heading 84.83 of the said Schedule as claimed by the assessee. It is submitted by learned SDR that the above items are identifiable as ‘suitable for use solely or principally in motor vehicles’ of Headings 87.01 to 87.05 and hence would be appropriately classifiable under Heading 87.08. On the other hand, it is submitted by learned Counsel for the respondents that the classification of the above items has been settled by this Bench in the case of Commissioner of Central Excise, Chennai v. Best Cast (P) Ltd. affirmed by the Supreme Court in Commissioner v. Best Cast (P) Ltd. 2001 (133) E.L.T. A.258 (S.C). Learned Counsel has also relied on the Tribunal’s decision in Commissioner of Central Excise, Rohtak v. Kafila Forge Ltd. wherein transmission shafts and parts thereof were classified under Heading 84.83 as claimed by the assessee. In his rejoinder, learned SDR refers to the Board’s Circular No. 17/90-CX.4 dated 09.07.1990 and submits that the circular was not considered by the Tribunal in Kafila Forge case.
2. After considering the submissions, we note that in Best Cast case, the above circular was also considered. This Bench, in that case, held that gear box parts and clutch were not parts of motor vehicle by commercial parlance and hence not classifiable under Heading 87.08 but would be classifiable under Heading 84.83 as gear box parts. The civil appeal filed against the Tribunal’s decision in Best Cast case was dismissed by the apex court. In the circumstances, we accept the submission of learned Counsel that the classification dispute stands settled in favour of the assessee. Accordingly, the impugned order is sustained and this appeal is dismissed.
(Dictated and pronounced in open court)