https://www.taxtmi.com/caselaws?id=87910 Bearing caps were treated as parts of diesel-operated internal combustion engines rather than as goods of Chapter Heading 73.08, because a mistaken classification entry could not change their true tariff identity. On that basis, they fell under Chapter Heading 84.09, and since the Chapter X procedure had been followed during the relevant period, Notification No. 217/85 applied. The exemption was therefore correctly granted and the Revenue's challenge failed. en-us Fri, 19 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 17:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87910 Bearing caps were treated as parts of diesel-operated internal combustion engines rather than as goods of Chapter Heading 73.08, because a mistaken classification entry could not change their true tariff identity. On that basis, they fell under Chapter Heading 84.09, and since the Chapter X procedure had been followed during the relevant period, Notification No. 217/85 applied. The exemption was therefore correctly granted and the Revenue's challenge failed. Case-Laws Central Excise Fri, 19 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87910