https://www.taxtmi.com/caselaws?id=87574 Imported compressor housing for a turbocharger was treated as falling within the customs notification for specified parts, but the exemption was denied because the notification excluded parts interchangeable with motor vehicle parts. The determining factor was the intended motor vehicle use, supported by the bill of entry, technical literature, and admitted application in a motor vehicle model. The term "interchangeable" was applied in its ordinary sense of mutual substitution or functional exchange, and that exclusion brought the goods outside concessional assessment under Notification No. 69/87-Cus. en-us Tue, 30 Sep 1997 00:00:00 +0530 Tue, 06 Sep 2011 18:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87574 Imported compressor housing for a turbocharger was treated as falling within the customs notification for specified parts, but the exemption was denied because the notification excluded parts interchangeable with motor vehicle parts. The determining factor was the intended motor vehicle use, supported by the bill of entry, technical literature, and admitted application in a motor vehicle model. The term "interchangeable" was applied in its ordinary sense of mutual substitution or functional exchange, and that exclusion brought the goods outside concessional assessment under Notification No. 69/87-Cus. Case-Laws Customs Tue, 30 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87574