https://www.taxtmi.com/caselaws?id=87431 Pistons manufactured for motor vehicles were classified under Heading 8409 as engine parts rather than under the broader Heading 8708 for motor vehicle parts and accessories, because the more specific tariff entry for parts used solely or principally with engines prevailed. The classification was therefore against the assessee. The duty demand was sustainable only for the period within six months from the notice, and the portion beyond that limitation period was time-barred. The demand was accordingly confined to the permissible six-month period and required recalculation. en-us Mon, 27 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 18:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87431 Pistons manufactured for motor vehicles were classified under Heading 8409 as engine parts rather than under the broader Heading 8708 for motor vehicle parts and accessories, because the more specific tariff entry for parts used solely or principally with engines prevailed. The classification was therefore against the assessee. The duty demand was sustainable only for the period within six months from the notice, and the portion beyond that limitation period was time-barred. The demand was accordingly confined to the permissible six-month period and required recalculation. Case-Laws Central Excise Mon, 27 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87431