Case Laws
Coupling - Shaft Coupling - See under CHAPTER 84.
Fork Lift Trucks are classifiable under Heading 87.07 of Customs Tariff Act, 1975. - Transocean Shipping Agency v. Collector - 1994 (72) E.L.T. 337 (Tribunal).
Oil Seals specially designed to be fitted in motor vehicles classifiable under Heading 87.08 as parts of motor vehicles. - Tata Engineering & Locomotive Co. Ltd. v. Collector - 1991 (55) E.L.T. 563 (Tribunal).
Parts of general use. - See under CHAPTER 73.
Piston ring. - See under CHAPTER 84.
Piston Ring Kits being parts of engines of agricultural tractors i.e. parts of motor vehicles of sub-heading 8701.90 of Customs Tariff Act, 1975 hence not eligible to benefit of Notification No. 172/89-Cus., dated 25-9-1989 in terms of Sl.No. 7 thereto. - Jain Engg. Co. v. Collector - 1993 (63) E.L.T. 501 (Tribunal).
Power tillers. - See under CHAPTER 84.
Steering wheel covers, being accessories for motor vehicles, are classifiable under sub-heading 8708.99 of Customs Tariff Act, 1975. - Collector v. Foreign Fashions - 1989 (40) E.L.T. 124 (Tribunal).