https://www.taxtmi.com/caselaws?id=94289 Cluster sets comprising speedometer, temperature gauge, fuel gauge, oil gauge and warning lights cleared as a finished unit for exclusive use in motor vehicles were classifiable as motor vehicle parts under Heading 87.08, not under Chapter 90, because the goods were not sold in the form contemplated by the Chapter 90 headings and the exclusion under Note 2(g) to Section XVII did not apply. Penalty was not justified because the dispute involved tariff interpretation and the differential duty had been paid, so there was no basis for penal consequences. en-us Tue, 25 Jan 2000 00:00:00 +0530 Mon, 21 Nov 2011 13:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94289 Cluster sets comprising speedometer, temperature gauge, fuel gauge, oil gauge and warning lights cleared as a finished unit for exclusive use in motor vehicles were classifiable as motor vehicle parts under Heading 87.08, not under Chapter 90, because the goods were not sold in the form contemplated by the Chapter 90 headings and the exclusion under Note 2(g) to Section XVII did not apply. Penalty was not justified because the dispute involved tariff interpretation and the differential duty had been paid, so there was no basis for penal consequences. Case-Laws Central Excise Tue, 25 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94289