https://www.taxtmi.com/caselaws?id=86569 Automobile pistons used in motor vehicles were held to fall under Heading 84.09 as parts of internal combustion engines, not under Heading 87.14 as vehicle parts. The classification turned on the tariff structure and the section notes to Sections XVI and XVII: Heading 84.09 covers parts used solely or principally with engines, while Section Note 2(e) to Section XVII excludes articles of Headings 84.01 to 84.79 and their parts from that section. A harmonious reading of the headings and notes placed engine pistons in the engine-specific entry, and trade nomenclature as automobile pistons did not override the tariff description. en-us Thu, 30 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 16:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86569 Automobile pistons used in motor vehicles were held to fall under Heading 84.09 as parts of internal combustion engines, not under Heading 87.14 as vehicle parts. The classification turned on the tariff structure and the section notes to Sections XVI and XVII: Heading 84.09 covers parts used solely or principally with engines, while Section Note 2(e) to Section XVII excludes articles of Headings 84.01 to 84.79 and their parts from that section. A harmonious reading of the headings and notes placed engine pistons in the engine-specific entry, and trade nomenclature as automobile pistons did not override the tariff description. Case-Laws Central Excise Thu, 30 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86569