https://www.taxtmi.com/caselaws?id=72603 Exemption for motor vehicle parts was treated as available only where the goods were shown to be actual qualifying parts, so proof of end-use could be required and the claim failed on the material produced before the assessing authority. A post-clearance refund based on reclassification from tariff item 68 to tariff item 34A was also not established, because the exemption was confined to parts under tariff item 34A and there was a substantial barrier to reassessment after clearance. The matter was remanded for fresh consideration, with liberty to examine end-use certificates and other lawful material. en-us Fri, 24 Oct 1986 00:00:00 +0530 Fri, 20 May 2011 17:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72603 Exemption for motor vehicle parts was treated as available only where the goods were shown to be actual qualifying parts, so proof of end-use could be required and the claim failed on the material produced before the assessing authority. A post-clearance refund based on reclassification from tariff item 68 to tariff item 34A was also not established, because the exemption was confined to parts under tariff item 34A and there was a substantial barrier to reassessment after clearance. The matter was remanded for fresh consideration, with liberty to examine end-use certificates and other lawful material. Case-Laws Central Excise Fri, 24 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72603