https://www.taxtmi.com/caselaws?id=101540 Heading 87.08 applies only to motor vehicle parts and accessories that meet the Section XVII Notes, and Note 2(e) excludes machines and apparatus of Heading 84.01 to 84.79, including their parts, from Chapter 87. The hydraulic distribution assembly was analysed as performing an independent function by distributing oil in a hydraulic circuit, bringing it within Heading 84.79 rather than as a motor vehicle part under Heading 87.08. The text also states, in its conclusion line, that the assembly was classifiable under Heading 87.08. en-us Mon, 11 Mar 2002 00:00:00 +0530 Fri, 10 Feb 2012 11:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101540 Heading 87.08 applies only to motor vehicle parts and accessories that meet the Section XVII Notes, and Note 2(e) excludes machines and apparatus of Heading 84.01 to 84.79, including their parts, from Chapter 87. The hydraulic distribution assembly was analysed as performing an independent function by distributing oil in a hydraulic circuit, bringing it within Heading 84.79 rather than as a motor vehicle part under Heading 87.08. The text also states, in its conclusion line, that the assembly was classifiable under Heading 87.08. Case-Laws Central Excise Mon, 11 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101540