https://www.taxtmi.com/caselaws?id=167254 Crankshafts imported for use in internal combustion piston engines were treated as eligible for exemption under Notification No. 395/76 where they were shown to be meant for application in engines falling under Tariff Item No. 84.06, even if the crankshafts themselves were assessed under Tariff Item No. 84.63. The notification was read with the later clarificatory Notification No. 29-Cus./77 and prior administrative decisions, and the decisive test was intended use rather than the tariff classification of the parts themselves. On that construction, the wider exemption was applied to parts proved to be destined for the specified engines. en-us Wed, 06 Feb 1985 00:00:00 +0530 Sat, 13 Dec 2014 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167254 Crankshafts imported for use in internal combustion piston engines were treated as eligible for exemption under Notification No. 395/76 where they were shown to be meant for application in engines falling under Tariff Item No. 84.06, even if the crankshafts themselves were assessed under Tariff Item No. 84.63. The notification was read with the later clarificatory Notification No. 29-Cus./77 and prior administrative decisions, and the decisive test was intended use rather than the tariff classification of the parts themselves. On that construction, the wider exemption was applied to parts proved to be destined for the specified engines. Case-Laws Customs Wed, 06 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167254