https://www.taxtmi.com/caselaws?id=50074 Gear box and clutch castings used in motor vehicles were held to be classifiable as parts of gear box and clutch under Heading 8483, not as motor vehicle parts under Heading 8708. Applying Section XVI Notes, the analysis treated the goods according to their specific commercial and functional identity and found that Section Note 1(k) to Section XVI did not move them into Section XVII because they were not understood as motor vehicle parts. The chapter notes and commercial parlance therefore supported classification with gear box parts, and the Revenue's challenge to the classification failed. en-us Thu, 05 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 16:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50074 Gear box and clutch castings used in motor vehicles were held to be classifiable as parts of gear box and clutch under Heading 8483, not as motor vehicle parts under Heading 8708. Applying Section XVI Notes, the analysis treated the goods according to their specific commercial and functional identity and found that Section Note 1(k) to Section XVI did not move them into Section XVII because they were not understood as motor vehicle parts. The chapter notes and commercial parlance therefore supported classification with gear box parts, and the Revenue's challenge to the classification failed. Case-Laws Central Excise Thu, 05 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50074