https://www.taxtmi.com/caselaws?id=165777 Carburettors made to the specifications of scooter, motorcycle and moped manufacturers, and marketed as suitable only for motor vehicles, are to be treated as motor vehicle parts for tariff purposes; for the relevant pre-1979 period, classification fell under Tariff Item 34A and not Item 68. Refund of duty collected under Item 68 was not available for clearances where the assessee had stated that no refund would be claimed because buyers had already taken set-off or proforma credit. en-us Wed, 07 Jan 1981 00:00:00 +0530 Tue, 12 Aug 2014 10:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165777 Carburettors made to the specifications of scooter, motorcycle and moped manufacturers, and marketed as suitable only for motor vehicles, are to be treated as motor vehicle parts for tariff purposes; for the relevant pre-1979 period, classification fell under Tariff Item 34A and not Item 68. Refund of duty collected under Item 68 was not available for clearances where the assessee had stated that no refund would be claimed because buyers had already taken set-off or proforma credit. Case-Laws Central Excise Wed, 07 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165777