Customs classification of imported sub-assemblies failed as they were not treated as internal combustion piston engines.

Imported sub-assemblies were held not to answer the description of internal combustion piston engines for Entry 60 of Notification No. 341/76. Rule 2(a) of the Customs Tariff interpretation rules did not alter that position, because the Tribunal's classification view was accepted and the goods still did not fall within the notified entry. The importer's earlier stand in response to the show cause notice was also used to reject the attempt to adopt a contrary classification before the Court. The claimed classification was therefore rejected.

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Issues: Whether the imported sub-assemblies were classifiable as internal combustion piston engines for the purpose of Entry 60 of Notification No. 341/76, and whether Rule 2(a) of the interpretation rules appended to the Customs Tariff Act altered that classification.

Analysis: The imported goods were held not to answer the description of internal combustion piston engines. The Court accepted the Tribunal's view that the sub-assemblies, even if considered in the light of Rule 2(a), did not fall within the notified entry. The appellant's earlier stand in relation to a show cause notice was also relied upon to reject the attempt to take a contrary position and treat the same goods as piston engines.

Conclusion: The classification claimed by the appellant was rejected and the goods were held not to fall within Entry 60 of Notification No. 341/76.

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