https://www.taxtmi.com/caselaws?id=82084 Piston ring kits for agricultural tractor engines were held outside the exemption in Notification No. 172/89-Cus. because the notification excluded parts of engines interchangeable for use with motor vehicles. Chapter 87 was treated as covering tractors as motor vehicles for tariff purposes, so agricultural tractors were not outside the excluded class. The reference in Notification No. 59/87-Cus. to industrial and agricultural tractors did not change that position, and earlier tariff entries or decisions under different notifications were not treated as controlling. en-us Fri, 25 Sep 1992 00:00:00 +0530 Fri, 01 Jul 2011 17:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82084 Piston ring kits for agricultural tractor engines were held outside the exemption in Notification No. 172/89-Cus. because the notification excluded parts of engines interchangeable for use with motor vehicles. Chapter 87 was treated as covering tractors as motor vehicles for tariff purposes, so agricultural tractors were not outside the excluded class. The reference in Notification No. 59/87-Cus. to industrial and agricultural tractors did not change that position, and earlier tariff entries or decisions under different notifications were not treated as controlling. Case-Laws Customs Fri, 25 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82084