https://www.taxtmi.com/caselaws?id=72918 For dock demurrage classification under the Major Port Trusts Act rate schedule, spark plugs imported separately were treated as falling within Item 48 for electrical instruments, appliances and accessories, rather than Item 53 for machinery and machinery parts. The schedule was read as using an illustrative description in Item 48, extending to electrical control gear and accessories imported as separate units or spares. A spark plug used in ignition was not regarded as a dominant or necessary machinery part merely because it assisted machine operation. On that basis, the claim for remission on the footing of Item 53 failed. en-us Tue, 04 Feb 1986 00:00:00 +0530 Wed, 25 May 2011 18:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72918 For dock demurrage classification under the Major Port Trusts Act rate schedule, spark plugs imported separately were treated as falling within Item 48 for electrical instruments, appliances and accessories, rather than Item 53 for machinery and machinery parts. The schedule was read as using an illustrative description in Item 48, extending to electrical control gear and accessories imported as separate units or spares. A spark plug used in ignition was not regarded as a dominant or necessary machinery part merely because it assisted machine operation. On that basis, the claim for remission on the footing of Item 53 failed. Case-Laws Customs Tue, 04 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72918