https://www.taxtmi.com/caselaws?id=790381 An exemption notification using the expression "suitable for use" was read strictly to cover goods capable of being used in the specified motor vehicles, so imported motors and sensors used in ABS and related automotive systems fell within the exclusion and did not qualify for concessional customs duty. Pressure transducers/sensors were kept under CTH 90318000 because the importer had self-assessed them on that basis and the dispute was not accepted as a shift to CTH 90262000. Interest and penalty on the integrated tax component were treated as prospective only from 16.08.2024, so they were not leviable for the earlier period, leaving only partial relief. en-us Wed, 22 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 08:52:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790381 An exemption notification using the expression "suitable for use" was read strictly to cover goods capable of being used in the specified motor vehicles, so imported motors and sensors used in ABS and related automotive systems fell within the exclusion and did not qualify for concessional customs duty. Pressure transducers/sensors were kept under CTH 90318000 because the importer had self-assessed them on that basis and the dispute was not accepted as a shift to CTH 90262000. Interest and penalty on the integrated tax component were treated as prospective only from 16.08.2024, so they were not leviable for the earlier period, leaving only partial relief. Case-Laws Customs Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790381