https://www.taxtmi.com/caselaws?id=120463 IC engines used in the manufacture of tractors were treated as eligible for exemption under Notification No. 6/2002-C.E. where they functioned as parts of specified goods and the notification's conditions were otherwise satisfied. Exclusion under Note 2(e) to Section XVII, which prevents Heading 84.08 goods from being classified as parts or accessories of Section XVII goods for tariff purposes, did not by itself defeat the exemption. The reasoning was supported by prior Tribunal authority and a CBEC circular clarifying that goods falling under other chapters may still qualify for the relevant exemption if used as parts of the specified goods. The demand and penalty were set aside. en-us Tue, 14 Nov 2006 00:00:00 +0530 Fri, 20 Jul 2012 11:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120463 IC engines used in the manufacture of tractors were treated as eligible for exemption under Notification No. 6/2002-C.E. where they functioned as parts of specified goods and the notification's conditions were otherwise satisfied. Exclusion under Note 2(e) to Section XVII, which prevents Heading 84.08 goods from being classified as parts or accessories of Section XVII goods for tariff purposes, did not by itself defeat the exemption. The reasoning was supported by prior Tribunal authority and a CBEC circular clarifying that goods falling under other chapters may still qualify for the relevant exemption if used as parts of the specified goods. The demand and penalty were set aside. Case-Laws Central Excise Tue, 14 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120463