https://www.taxtmi.com/caselaws?id=167196 Filters KFF-1002 made to Kirloskar Cummins specifications were examined for classification as motor vehicle parts under Item 34-A of the Central Excise Tariff. The decisive factor was predominant end-use: the record showed that more than 90% of the relevant engines were used in stationary and industrial applications, with only a small proportion deployed in dumpers. On that basis, goods predominantly used outside the motor-vehicle sector could not be treated as motor vehicle parts merely because they were capable of incidental use in dumpers, and they were therefore not chargeable to excise duty on that classification basis. en-us Wed, 10 Oct 1984 00:00:00 +0530 Thu, 11 Dec 2014 11:39:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167196 Filters KFF-1002 made to Kirloskar Cummins specifications were examined for classification as motor vehicle parts under Item 34-A of the Central Excise Tariff. The decisive factor was predominant end-use: the record showed that more than 90% of the relevant engines were used in stationary and industrial applications, with only a small proportion deployed in dumpers. On that basis, goods predominantly used outside the motor-vehicle sector could not be treated as motor vehicle parts merely because they were capable of incidental use in dumpers, and they were therefore not chargeable to excise duty on that classification basis. Case-Laws Central Excise Wed, 10 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167196