https://www.taxtmi.com/caselaws?id=42003 Whether imported rod and camshaft bushes qualify for exemption under Notification No. 281-Cus/76 as parts of engines under Heading 84.06: SC held the Notification's intent is to exempt parts of engines specified under Heading 84.06 and, absent an express exclusion for parts classified elsewhere, such parts are not automatically excluded; reasoning rests on statutory construction of the Notification. Outcome: because there was no finding or evidence that the imported bushes are parts of internal combustion piston engines under Heading 84.06, the matter must be determined by Customs; appeal allowed. en-us Fri, 18 Sep 1987 00:00:00 +0530 Wed, 14 Jan 2026 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42003 Whether imported rod and camshaft bushes qualify for exemption under Notification No. 281-Cus/76 as parts of engines under Heading 84.06: SC held the Notification's intent is to exempt parts of engines specified under Heading 84.06 and, absent an express exclusion for parts classified elsewhere, such parts are not automatically excluded; reasoning rests on statutory construction of the Notification. Outcome: because there was no finding or evidence that the imported bushes are parts of internal combustion piston engines under Heading 84.06, the matter must be determined by Customs; appeal allowed. Case-Laws Customs Fri, 18 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42003