https://www.taxtmi.com/caselaws?id=77393 Exemption notifications covering parts of any chapter used within the factory for manufacture of tractors under Heading 87.01 were applied to captive engines classifiable under Heading 84.08. The tariff note excluding machines or apparatus of Heading 8401 to 8479 from the meaning of parts was treated as a classification aid and not a limit on the independent wording of the notifications. On that basis, the engines were regarded as eligible for exemption, and the associated duty, interest and penalty demand could not be sustained. en-us Tue, 22 Sep 2009 00:00:00 +0530 Sat, 11 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77393 Exemption notifications covering parts of any chapter used within the factory for manufacture of tractors under Heading 87.01 were applied to captive engines classifiable under Heading 84.08. The tariff note excluding machines or apparatus of Heading 8401 to 8479 from the meaning of parts was treated as a classification aid and not a limit on the independent wording of the notifications. On that basis, the engines were regarded as eligible for exemption, and the associated duty, interest and penalty demand could not be sustained. Case-Laws Central Excise Tue, 22 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77393