https://www.taxtmi.com/caselaws?id=97392 Imported I.C. engine components used to manufacture stationary diesel engines were not motor vehicle parts for countervailing duty purposes because their predominant use was industrial and stationary, with only limited vehicular application. Tariff Item 34-A covered only parts and accessories of motor vehicles not elsewhere specified, and the goods could not be forced into that entry merely because some engines might be used in dumpers or similar vehicles. In the absence of a specific central excise heading for engine parts or diesel engine parts, the residuary Tariff Item 68 was the proper fallback. The goods were therefore not classifiable under Tariff Item 34-A. en-us Fri, 29 Aug 1986 00:00:00 +0530 Mon, 16 Jan 2012 14:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97392 Imported I.C. engine components used to manufacture stationary diesel engines were not motor vehicle parts for countervailing duty purposes because their predominant use was industrial and stationary, with only limited vehicular application. Tariff Item 34-A covered only parts and accessories of motor vehicles not elsewhere specified, and the goods could not be forced into that entry merely because some engines might be used in dumpers or similar vehicles. In the absence of a specific central excise heading for engine parts or diesel engine parts, the residuary Tariff Item 68 was the proper fallback. The goods were therefore not classifiable under Tariff Item 34-A. Case-Laws Customs Fri, 29 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97392