https://www.taxtmi.com/caselaws?id=86991 Piston rings imported for tractors were held ineligible for exemption under Notification No. 172/89-Cus. because the notification excluded parts of engines interchangeable for use in motor vehicles, and tractors fall within that category under the Motor Vehicles Act, 1988. The importer produced no technical material, catalogues, or other evidence to show that the goods were exclusively for a non-interchangeable engine or incapable of use with other motor vehicles. In the absence of such proof, the exclusion applied and concessional treatment was denied; the appeal therefore failed. en-us Wed, 21 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 17:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86991 Piston rings imported for tractors were held ineligible for exemption under Notification No. 172/89-Cus. because the notification excluded parts of engines interchangeable for use in motor vehicles, and tractors fall within that category under the Motor Vehicles Act, 1988. The importer produced no technical material, catalogues, or other evidence to show that the goods were exclusively for a non-interchangeable engine or incapable of use with other motor vehicles. In the absence of such proof, the exclusion applied and concessional treatment was denied; the appeal therefore failed. Case-Laws Customs Wed, 21 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86991