https://www.taxtmi.com/caselaws?id=95635 Bitumen Pad was held not classifiable as motor vehicle parts or accessories under Heading 87.08 because no evidence showed that it was specially designed for exclusive or principal use with motor vehicles. Applying Section Note 2(b) of Section VII, the classification depended on whether the product was suited solely or principally for a particular kind of machine, and mere use by a motor vehicle manufacturer was insufficient to change its character at clearance. The uncontroverted alternative uses for waterproofing and vibration control supported classification outside Heading 87.08, so the assessee's classification claim succeeded. en-us Mon, 01 May 2000 00:00:00 +0530 Tue, 13 Dec 2011 18:33:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95635 Bitumen Pad was held not classifiable as motor vehicle parts or accessories under Heading 87.08 because no evidence showed that it was specially designed for exclusive or principal use with motor vehicles. Applying Section Note 2(b) of Section VII, the classification depended on whether the product was suited solely or principally for a particular kind of machine, and mere use by a motor vehicle manufacturer was insufficient to change its character at clearance. The uncontroverted alternative uses for waterproofing and vibration control supported classification outside Heading 87.08, so the assessee's classification claim succeeded. Case-Laws Central Excise Mon, 01 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95635