1983 (2) TMI 283

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....r the Respondents. ORDER The question involved in this case is whether countervailing duty as applicable to motor vehicle parts was chargeable on valves, piston, piston rings etc., of internal combustion engines imported by the appellants under the subject Bill of Entry in May, 1974. 2.  The case was argued before us on 22-2-1983. Shri Jamadar stated that the appellants had been gran....

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....y ground of principal use, classified their engines as "machinery, not otherwise specified" under Item 72(a) of the erstwhile Indian Customs Tariff. 3.  On behalf of the Department, Shri Raghavan Iyer argued that classification of goods under the Customs Tariff was not relevant for countervailing duty purposes, that a part of the engine of a motor vehicle was also a part of that motor vehi....