https://www.taxtmi.com/caselaws?id=40807 Imported component parts used to assemble diesel engines qualified for exemption under Notification No. 82/60 because the notification covered parts required for setting up, assembly or manufacture of machinery. The assembled engines were shown to be principally used for industrial and stationary purposes, so a restrictive motor-vehicle classification could not displace the specific machinery entry. Item 72(a) covered machinery including prime movers, while Items 75(10) and 75(11) applied to motor-vehicle parts and accessories, not engines as a whole. The proviso to Item 75(13) also required articles ordinarily used otherwise than as motor-vehicle parts to be classified on their own merits, leaving the exemption intact and the duty demand unsustainable. en-us Mon, 25 Jun 1979 00:00:00 +0530 Sat, 15 May 2010 10:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40807 Imported component parts used to assemble diesel engines qualified for exemption under Notification No. 82/60 because the notification covered parts required for setting up, assembly or manufacture of machinery. The assembled engines were shown to be principally used for industrial and stationary purposes, so a restrictive motor-vehicle classification could not displace the specific machinery entry. Item 72(a) covered machinery including prime movers, while Items 75(10) and 75(11) applied to motor-vehicle parts and accessories, not engines as a whole. The proviso to Item 75(13) also required articles ordinarily used otherwise than as motor-vehicle parts to be classified on their own merits, leaving the exemption intact and the duty demand unsustainable. Case-Laws Customs Mon, 25 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40807