BELMAKS PVT. LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(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.