Interchangeable motor vehicle parts exclusion defeats customs concession for imported turbocharger compressor housing.

Imported compressor housing for a turbocharger was treated as falling within the customs notification for specified parts, but the exemption was denied because the notification excluded parts interchangeable with motor vehicle parts. The determining factor was the intended motor vehicle use, supported by the bill of entry, technical literature, and admitted application in a motor vehicle model. The term "interchangeable" was applied in its ordinary sense of mutual substitution or functional exchange, and that exclusion brought the goods outside concessional assessment under Notification No. 69/87-Cus.

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Issues: Whether compressor housing imported for a turbocharger was eligible for concessional customs duty under Notification No. 69/87-Cus. dated 1-3-1987, or was excluded as a part interchangeable with parts of motor vehicles.

Analysis: The goods were classifiable under Heading 98.06 and were otherwise covered by the notification for specified parts, including Heading 84.14. However, the notification expressly excluded parts interchangeable with parts of motor vehicles. The imported compressor housing was found to be intended for motor vehicle use, as reflected in the bill of entry, technical literature, and the admitted use in a motor vehicle model. The expression "interchangeable" was understood in its ordinary sense of mutual substitution or exchange of function, and the exclusion was applied because the parts had motor vehicle application.

Conclusion: The imported goods were not eligible for concessional assessment under Notification No. 69/87-Cus. and the denial of exemption was .

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