https://www.taxtmi.com/caselaws?id=41095 Outboard motors imported for marine use were treated as marine engines for exemption under Notification No. 281-Customs of 1976 because their principal function was propulsion of a water-borne vessel. The analysis applied the tariff rule for composite machines, under which classification follows the component performing the principal function, and found that size, fuel type, stroke pattern, or detachable character did not change the essential character of the goods. The same meaning of marine engines was held to apply consistently for tariff classification and exemption purposes, reinforced by Section 20 of the General Clauses Act, 1897, and exemption was directed to be granted. en-us Thu, 24 Jun 1982 00:00:00 +0530 Fri, 21 May 2010 10:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41095 Outboard motors imported for marine use were treated as marine engines for exemption under Notification No. 281-Customs of 1976 because their principal function was propulsion of a water-borne vessel. The analysis applied the tariff rule for composite machines, under which classification follows the component performing the principal function, and found that size, fuel type, stroke pattern, or detachable character did not change the essential character of the goods. The same meaning of marine engines was held to apply consistently for tariff classification and exemption purposes, reinforced by Section 20 of the General Clauses Act, 1897, and exemption was directed to be granted. Case-Laws Customs Thu, 24 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41095