https://www.taxtmi.com/caselaws?id=86869 Oil seals imported for fitment in excavators were treated as specially designed goods made for a specific use, and the classification principle applied to seals used solely in motor vehicles was extended to excavator parts. On that basis, the goods were considered classifiable under the excavator heading rather than under the chapter for seals. However, the record did not clearly establish whether the oil seals were interchangeable with other machinery, and that factual question was necessary for a final determination. The lower classification was set aside and the matter was remanded for fresh examination of interchangeability before reclassification. en-us Wed, 02 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 10:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86869 Oil seals imported for fitment in excavators were treated as specially designed goods made for a specific use, and the classification principle applied to seals used solely in motor vehicles was extended to excavator parts. On that basis, the goods were considered classifiable under the excavator heading rather than under the chapter for seals. However, the record did not clearly establish whether the oil seals were interchangeable with other machinery, and that factual question was necessary for a final determination. The lower classification was set aside and the matter was remanded for fresh examination of interchangeability before reclassification. Case-Laws Customs Wed, 02 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86869