https://www.taxtmi.com/caselaws?id=74430 Note 2(e) of Section XVII excluded internal combustion engine parts from Chapter 86, so Heads, Valves and Plungers imported as diesel locomotive parts were correctly classified under Heading 84.06 and the reassessment claim failed for those items. Bushing and Disc were treated differently: the Tribunal accepted their classification under Heading 84.63, and that classification was allowed to stand. The assessment was therefore sustained for Heads, Valves and Plungers but modified in favour of the appellant for Bushing and Disc. en-us Thu, 04 Jun 1987 00:00:00 +0530 Wed, 08 Jun 2011 17:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74430 Note 2(e) of Section XVII excluded internal combustion engine parts from Chapter 86, so Heads, Valves and Plungers imported as diesel locomotive parts were correctly classified under Heading 84.06 and the reassessment claim failed for those items. Bushing and Disc were treated differently: the Tribunal accepted their classification under Heading 84.63, and that classification was allowed to stand. The assessment was therefore sustained for Heads, Valves and Plungers but modified in favour of the appellant for Bushing and Disc. Case-Laws Customs Thu, 04 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74430