https://www.taxtmi.com/caselaws?id=449159 Exemption under Sl. No. 448H of Notification No. 50/2017-Customs for goods of Heading 8414 80 applies only where the turbochargers are not suitable for use in the excluded motor vehicle headings 8702, 8703, 8704 and 8711. The tariff classification of the turbochargers was not in dispute; the decisive issue was their suitability for use in those specified vehicle categories. The ruling stated that the notification does not create a separate on-highway or off-highway classification for turbochargers, so a claim based only on off-highway use is insufficient. The exemption was therefore denied. en-us Fri, 08 Sep 2023 00:00:00 +0530 Wed, 07 Feb 2024 07:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449159 Exemption under Sl. No. 448H of Notification No. 50/2017-Customs for goods of Heading 8414 80 applies only where the turbochargers are not suitable for use in the excluded motor vehicle headings 8702, 8703, 8704 and 8711. The tariff classification of the turbochargers was not in dispute; the decisive issue was their suitability for use in those specified vehicle categories. The ruling stated that the notification does not create a separate on-highway or off-highway classification for turbochargers, so a claim based only on off-highway use is insufficient. The exemption was therefore denied. Case-Laws Customs Fri, 08 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449159