https://www.taxtmi.com/caselaws?id=44485 Imported sub-assemblies were held not to answer the description of internal combustion piston engines for Entry 60 of Notification No. 341/76. Rule 2(a) of the Customs Tariff interpretation rules did not alter that position, because the Tribunal's classification view was accepted and the goods still did not fall within the notified entry. The importer's earlier stand in response to the show cause notice was also used to reject the attempt to adopt a contrary classification before the Court. The claimed classification was therefore rejected. en-us Fri, 21 Feb 1997 00:00:00 +0530 Sat, 26 Jun 2010 15:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44485 Imported sub-assemblies were held not to answer the description of internal combustion piston engines for Entry 60 of Notification No. 341/76. Rule 2(a) of the Customs Tariff interpretation rules did not alter that position, because the Tribunal's classification view was accepted and the goods still did not fall within the notified entry. The importer's earlier stand in response to the show cause notice was also used to reject the attempt to adopt a contrary classification before the Court. The claimed classification was therefore rejected. Case-Laws Customs Fri, 21 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44485