ORDER :

1. The appellant/assessee is in appeal and has questioned the correctness and validity of the decision dated 10.08.2007 passed by the Customs, Excise and Service Tax Appellate Tribunal (EZB), Kolkata, rendered in the appeal which was filed by the assessee herein challenging the decision of the Commissioner whereby the Commissioner had classified the goods of the assessee under Chapter Heading 8302.00 while discarding the plea of the assessee that these goods are classifiable under Chapter Heading 8708.00. The goods in question are motor vehicles hinges and handles. The assessee is the manufacturer of motor vehicles parts which were supplied by the assessee to M/s. Tata Motors Limited, M/s. Hindustan Motors Limited and M/s. Mahindra & Mahindra Limited, the original equipment manufacturers. It is not in dispute that these motor vehicles hinges and handles are manufactured by the assessee on the basis of specifications given by the clients in the form of designs as well as part number. It is also not in dispute that the hinges and handles are used only in the motor vehicles which are manufactured by the aforesaid manufacturers of the motor vehicles. In this backdrop, the question that fell for consideration is as to whether the goods are classifiable under Chapter Heading 8302.00 or Chapter Heading 8708.00. The two competing entries read as under:

2. It becomes manifest from the reading of the aforesaid two entries that whereas parts and accessories of motor vehicles are covered by Entry No. 8708.00, Chapter Heading 8302.00 deals with furniture fittings. Therefore, one can clearly find that the goods in question, which are specifically meant for motor vehicle as its parts, are the parts and accessories of the motor vehicles and merely because they are hinges and handles, these, by itself, cannot be treated as accessories or fittings of furniture as the use of the aforesaid items is specifically for motor vehicles and cannot be used generally for any other product much less furniture.

3. Mr. S.K. Bagaria, learned senior counsel appearing for the assessee, has submitted that the parts hinges and handles which are manufactured by the assessee meant for the motor vehicles have certain specifications which are as follows:

“DOOR HANDLE FOR MOTOR VEHICLES.

(a) It works in conjunction with inside design of the door locking system of the motor vehicles.

(b) It is manufactured strictly conforming to the designs and drawings of the concerned model of the vehicle as supplied by the motor vehicle manufacturers.

(c) On the exterior portion of the door handle, there is a push button. If it is pushed, the mechanism inside the vehicle hits and pushes the plate in the locking system. Thereby the locking mechanism inside the door panel enables the door to open.

(d) If it is the door handle for driver’s door, it is provided with lock and key.

(e) In the motor vehicle manufacturer’s drawing/design, part number of the handle is mentioned. This part number is also mentioned in the purchase orders as well as in the Invoices raised by the Appellant.

(f) The appellant manufactured door handles for the motor vehicles manufactured by three motor vehicle manufacturers, viz. Tata Motors Limited, Hindustan Motors Limted and Mahindra & Mahindra Ltd.

HINGES FOR MOTOR VEHICLES

(a) Hinges were manufactured as per the designs and drawings of the concerned model of motor vehicle as supplied by the motor vehicle manu