1984 (10) TMI 215

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....ocates, for the Appellants. Shri K.V. Kunhikrishnan, J.D.R., for the Respondent. ORDER The question involved in this case is whether Filters KFF-1002 used in Dumpers and Haulers are liable to duty as "Parts and accessories of Motor Vehicles, N.O.S." under Item 34-A of the Central Excise Tariff and whether duty was due on such Filters removed by the party without payment of duty during the perio....

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....r the residuary entry of Item 68. In support of his arguments, Shri Setalvad relied inter alia on the decision of Bombay High Court in the case of M/s. Kirloskar Cummins Ltd. v. N.K. Kapoor and Others (1980 E.L.T. 557) in whch the said High Court had established the principle of predominant use for classifying the goods in question. 3. The learned Departmental Representative has not disputed....