https://www.taxtmi.com/caselaws?id=74995 Imported engine components used mainly in stationary and industrial machinery were treated as machinery-related parts, not motor vehicle parts, for customs duty purposes. On that classification, additional customs duty as motor vehicle parts was not attracted. The text also states that strict compliance with Chapter X of the Central Excise Rules, 1944 was not required for imported goods where substantial compliance was shown, so the relevant central excise notification benefit could not be denied on that ground. Consequential relief was therefore available to the assessee. en-us Thu, 31 Jan 1985 00:00:00 +0530 Mon, 13 Jun 2011 18:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74995 Imported engine components used mainly in stationary and industrial machinery were treated as machinery-related parts, not motor vehicle parts, for customs duty purposes. On that classification, additional customs duty as motor vehicle parts was not attracted. The text also states that strict compliance with Chapter X of the Central Excise Rules, 1944 was not required for imported goods where substantial compliance was shown, so the relevant central excise notification benefit could not be denied on that ground. Consequential relief was therefore available to the assessee. Case-Laws Customs Thu, 31 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74995