https://www.taxtmi.com/caselaws?id=165920 Imported spare parts described as transmission-related components were held not to be parts of engines or motors merely because they performed a transmission function. As they were not themselves engine parts, they were classified as parts of special purpose motor vehicles, namely fire tenders, under Heading 87.03 rather than Heading 84.63. The Tribunal therefore upheld the lower authority's classification in favour of the Revenue and sustained the reassessment. en-us Fri, 31 Dec 1982 00:00:00 +0530 Tue, 19 Aug 2014 18:04:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165920 Imported spare parts described as transmission-related components were held not to be parts of engines or motors merely because they performed a transmission function. As they were not themselves engine parts, they were classified as parts of special purpose motor vehicles, namely fire tenders, under Heading 87.03 rather than Heading 84.63. The Tribunal therefore upheld the lower authority's classification in favour of the Revenue and sustained the reassessment. Case-Laws Customs Fri, 31 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165920