https://www.taxtmi.com/caselaws?id=107548 Tariff classification of superchargers and fuel injection equipment was determined on their own characteristics, not merely by their use with internal combustion engines. The supercharger was treated as an air pump under Heading 84.14, while the fuel injection system was required to be classified by reference to its individual components, including items falling under Headings 84.13 and 84.21. The claim that these goods were parts of main battle tanks in Chapter 87 was not accepted. The text also states the revenue could not deny exemption on a new ground at the appellate stage where the original case proceeded only on a different classification basis, so the exemption denial could not be sustained on that shifted footing. en-us Mon, 19 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 13:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107548 Tariff classification of superchargers and fuel injection equipment was determined on their own characteristics, not merely by their use with internal combustion engines. The supercharger was treated as an air pump under Heading 84.14, while the fuel injection system was required to be classified by reference to its individual components, including items falling under Headings 84.13 and 84.21. The claim that these goods were parts of main battle tanks in Chapter 87 was not accepted. The text also states the revenue could not deny exemption on a new ground at the appellate stage where the original case proceeded only on a different classification basis, so the exemption denial could not be sustained on that shifted footing. Case-Laws Customs Mon, 19 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107548