https://www.taxtmi.com/caselaws?id=165982 Valves, pistons, piston rings and similar components imported for industrial diesel engines were not chargeable to countervailing duty as motor-vehicle parts because the relevant test was the predominant use of the engines for which they were intended. As the engines were mainly used in shovels, cranes, oil drilling rigs, generator sets and compressors, they retained a non-vehicular industrial character, and did not become motor-vehicle parts merely because some were also fitted to dumpers. The components therefore followed the character of the engines and were outside the motor-vehicle parts classification for countervailing duty purposes. en-us Tue, 22 Feb 1983 00:00:00 +0530 Fri, 22 Aug 2014 11:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165982 Valves, pistons, piston rings and similar components imported for industrial diesel engines were not chargeable to countervailing duty as motor-vehicle parts because the relevant test was the predominant use of the engines for which they were intended. As the engines were mainly used in shovels, cranes, oil drilling rigs, generator sets and compressors, they retained a non-vehicular industrial character, and did not become motor-vehicle parts merely because some were also fitted to dumpers. The components therefore followed the character of the engines and were outside the motor-vehicle parts classification for countervailing duty purposes. Case-Laws Customs Tue, 22 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165982