https://www.taxtmi.com/caselaws?id=120038 Imported piston ring sets classified under Chapter Heading 8409.00 fell within the tariff range covered by Notification No. 23/98-Cus, and the exclusion for parts of engines used for propulsion of vehicles did not apply. Customs could not reclassify the tillers as Chapter 87 goods merely to trigger the exclusion, especially where the manufacturer's classification as Chapter 84.32 had not been altered. As the tillers were hand tillers and the record did not show that the engines were of the excluded kind, the goods remained eligible for the concessional duty benefit. en-us Fri, 16 Dec 2005 00:00:00 +0530 Fri, 29 Dec 2017 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120038 Imported piston ring sets classified under Chapter Heading 8409.00 fell within the tariff range covered by Notification No. 23/98-Cus, and the exclusion for parts of engines used for propulsion of vehicles did not apply. Customs could not reclassify the tillers as Chapter 87 goods merely to trigger the exclusion, especially where the manufacturer's classification as Chapter 84.32 had not been altered. As the tillers were hand tillers and the record did not show that the engines were of the excluded kind, the goods remained eligible for the concessional duty benefit. Case-Laws Customs Fri, 16 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120038