https://www.taxtmi.com/caselaws?id=116783 Gears, shafts and gear-boxes were treated as parts of motor vehicles under Heading 87.08 because Note 2(e) of Section XVII excludes articles of Heading 84.83 only when they are integral parts of engines or motors; on the facts, the goods were not such integral parts. The earlier classification adopted for similar goods was followed, and the contrary view was distinguished, so the duty demand was sustainable. Credit utilisation on the duty paid was nevertheless permitted when the goods were used in further manufacture within the assessee's own unit. en-us Tue, 03 Jan 2006 00:00:00 +0530 Sat, 16 Jun 2012 16:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116783 Gears, shafts and gear-boxes were treated as parts of motor vehicles under Heading 87.08 because Note 2(e) of Section XVII excludes articles of Heading 84.83 only when they are integral parts of engines or motors; on the facts, the goods were not such integral parts. The earlier classification adopted for similar goods was followed, and the contrary view was distinguished, so the duty demand was sustainable. Credit utilisation on the duty paid was nevertheless permitted when the goods were used in further manufacture within the assessee's own unit. Case-Laws Central Excise Tue, 03 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116783