https://www.taxtmi.com/caselaws?id=97391 Imported I.C. engine components used predominantly in stationary diesel engines were not classifiable as parts and accessories of motor vehicles under Tariff Item 34-A for countervailing duty purposes. The tariff scheme did not contain a specific heading for engine parts or diesel engine parts, and earlier decisions had rejected classification as motor vehicle parts merely because some engines were fitted to dumpers or other vehicles. In the absence of a specific entry, the residuary Tariff Item 68 applied, and the exclusionary approach taken by the lower authorities could not be sustained. en-us Fri, 29 Aug 1986 00:00:00 +0530 Mon, 16 Jan 2012 14:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97391 Imported I.C. engine components used predominantly in stationary diesel engines were not classifiable as parts and accessories of motor vehicles under Tariff Item 34-A for countervailing duty purposes. The tariff scheme did not contain a specific heading for engine parts or diesel engine parts, and earlier decisions had rejected classification as motor vehicle parts merely because some engines were fitted to dumpers or other vehicles. In the absence of a specific entry, the residuary Tariff Item 68 applied, and the exclusionary approach taken by the lower authorities could not be sustained. Case-Laws Customs Fri, 29 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97391