https://www.taxtmi.com/caselaws?id=86178 Filter elements manufactured for engines mainly used in stationary and industrial applications were classified by predominant use. On the catalogue and part-catalogue evidence, occasional suitability for vehicular use did not change their essential character, because interchangeability with motor vehicles was not determinative where the controlling criterion was non-vehicular predominance. Earlier Tribunal decisions on the same goods were treated as final, and the Department did not establish use in motor vehicles covered by Tariff Item 34A. The goods were therefore classifiable under Tariff Item 68 and entitled to exemption, rather than as motor vehicle parts under Tariff Item 34A. en-us Wed, 06 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 16:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86178 Filter elements manufactured for engines mainly used in stationary and industrial applications were classified by predominant use. On the catalogue and part-catalogue evidence, occasional suitability for vehicular use did not change their essential character, because interchangeability with motor vehicles was not determinative where the controlling criterion was non-vehicular predominance. Earlier Tribunal decisions on the same goods were treated as final, and the Department did not establish use in motor vehicles covered by Tariff Item 34A. The goods were therefore classifiable under Tariff Item 68 and entitled to exemption, rather than as motor vehicle parts under Tariff Item 34A. Case-Laws Central Excise Wed, 06 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86178