https://www.taxtmi.com/caselaws?id=121283 Transmission elements made to automobile manufacturers' specifications and intended solely for use with motor vehicles were held classifiable as motor vehicle parts under Heading 87.08/87.14, not as general machinery parts under Heading 84.83. Where the record suggested some items had non-automobile applications, and where gear box parts had not been examined item-wise, blanket classification could not be sustained. Fresh classification was required for goods cleared to non-automobile customers and for the gear box and its parts, with de novo consideration and item-wise scrutiny. en-us Thu, 22 Mar 2007 00:00:00 +0530 Sat, 28 Jul 2012 10:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121283 Transmission elements made to automobile manufacturers' specifications and intended solely for use with motor vehicles were held classifiable as motor vehicle parts under Heading 87.08/87.14, not as general machinery parts under Heading 84.83. Where the record suggested some items had non-automobile applications, and where gear box parts had not been examined item-wise, blanket classification could not be sustained. Fresh classification was required for goods cleared to non-automobile customers and for the gear box and its parts, with de novo consideration and item-wise scrutiny. Case-Laws Central Excise Thu, 22 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121283