https://www.taxtmi.com/caselaws?id=74514 Where tariff classification depended on horsepower under the RAC rating formula, the prescribed method of calculating taxable horsepower from cylinder bore and cylinder count governed classification. Applying that formula, the motor car exceeded the 16 horsepower threshold and therefore fell under the higher tariff entry for motor cars at or above that level. The alternative method proposed to reduce the horsepower below 16 was not accepted, so classification under the lower entry failed. en-us Thu, 29 Oct 1987 00:00:00 +0530 Thu, 09 Jun 2011 13:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74514 Where tariff classification depended on horsepower under the RAC rating formula, the prescribed method of calculating taxable horsepower from cylinder bore and cylinder count governed classification. Applying that formula, the motor car exceeded the 16 horsepower threshold and therefore fell under the higher tariff entry for motor cars at or above that level. The alternative method proposed to reduce the horsepower below 16 was not accepted, so classification under the lower entry failed. Case-Laws Central Excise Thu, 29 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74514