https://www.taxtmi.com/caselaws?id=72319 Semi-finished jeep transmission synchroniser blocking rings were held classifiable as parts of a motor vehicle under Heading 87.04/06(1), not under Heading 84.63. The Tribunal applied the Section XVII notes, which govern motor vehicle parts and exclude goods falling within Heading 84.63 only where the specific chapter rules so require; on the facts, the goods related to a jeep gear box and fell within the motor vehicle parts heading. The assessee failed to show that the semi-finished articles lacked the essential character of finished gear-box parts, so the classification claim under the mechanical heading was rejected. en-us Mon, 01 Sep 1986 00:00:00 +0530 Wed, 18 May 2011 15:06:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72319 Semi-finished jeep transmission synchroniser blocking rings were held classifiable as parts of a motor vehicle under Heading 87.04/06(1), not under Heading 84.63. The Tribunal applied the Section XVII notes, which govern motor vehicle parts and exclude goods falling within Heading 84.63 only where the specific chapter rules so require; on the facts, the goods related to a jeep gear box and fell within the motor vehicle parts heading. The assessee failed to show that the semi-finished articles lacked the essential character of finished gear-box parts, so the classification claim under the mechanical heading was rejected. Case-Laws Customs Mon, 01 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72319