https://www.taxtmi.com/caselaws?id=89148 An imported coupling used to connect the drive shaft with the fuel injection pump of an internal combustion engine was treated as an integral part of the engine. Applying Note 2(e) of Section XVII, articles of Heading 84.83 that constitute integral engine parts are excluded from Chapter 87. The coupling was therefore classified under Tariff Heading 84.83 rather than as an ordinary transmission part under Chapter 87, and the lower authority's classification was set aside. en-us Wed, 05 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 17:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89148 An imported coupling used to connect the drive shaft with the fuel injection pump of an internal combustion engine was treated as an integral part of the engine. Applying Note 2(e) of Section XVII, articles of Heading 84.83 that constitute integral engine parts are excluded from Chapter 87. The coupling was therefore classified under Tariff Heading 84.83 rather than as an ordinary transmission part under Chapter 87, and the lower authority's classification was set aside. Case-Laws Customs Wed, 05 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89148