https://www.taxtmi.com/caselaws?id=81118 The Tribunal concluded that the imported oil seals were specifically designed for motor vehicles based on specific part numbers and supply by an automobile manufacturer. Therefore, the oil seals were correctly classified as parts of motor vehicles under Heading 87.04/06(2) of the old Tariff and Heading 87.08 of the new Tariff. The judgment highlighted the crucial factors of design and intended use for motor vehicles in determining the classification, dismissing the appeals. Member (T) supported this decision, noting that the oil seals had to conform to specific dimensions for the appellant's vehicles, reinforcing the classification under the motor vehicle parts heading. en-us Thu, 14 Feb 1991 00:00:00 +0530 Wed, 22 Jun 2011 15:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81118 The Tribunal concluded that the imported oil seals were specifically designed for motor vehicles based on specific part numbers and supply by an automobile manufacturer. Therefore, the oil seals were correctly classified as parts of motor vehicles under Heading 87.04/06(2) of the old Tariff and Heading 87.08 of the new Tariff. The judgment highlighted the crucial factors of design and intended use for motor vehicles in determining the classification, dismissing the appeals. Member (T) supported this decision, noting that the oil seals had to conform to specific dimensions for the appellant's vehicles, reinforcing the classification under the motor vehicle parts heading. Case-Laws Customs Thu, 14 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81118