1. "Canter shaft splined", "Sleeve main shaft gear", "Clutch main shaft sling", "Gear main shaft low" and "Bushing main shaft gear"—even though these may be parts for purposes of transmission, they are not parts of the en-gine. Accordingly, they are classifiable as parts of special purpose motor vehicles, viz., fire tenders which fall within H. No. 87.03 and are classified under the said heading. 1983 ECR 197D (Cegat).

Note: The Hon"ble Tribunal may like to re-examine if parts of special purpose motor vehicles are classifiable under H. 87.04/06 which specifically covers such parts or under H. 87.03.—Editor.

2. Transmission blocking rings being parts of gear box of jeeps, correct classification is under H. 87.04/06(1). 1986 (9) ECR 352 (Cegat).

3. Synchroniser Cones fall under H. 87.04/06(1) as parts of MV, NES. 1988 (17) ECR 625 (T).

4. Oil Seals, being specifically designed to be fitted in motor vehicles, and bearing specific part numbers, fall under CTA Heading 87.04/06(02) (old Tariff), or H. 87.08 (new Tariff). They are not machinery parts of general use. 1991 (37) ECR 287 (T).

5. Piston rings kits for tractors are interchangeable with MV parts and I.C. Engines for tractors are also engines for Motor Vehicles under CTA: 87. 1993 (45) ECR 115 (T).

6. Stay—Interim Stay—Car Parts—Exemption—Full duty paid on some consignments—Contentious and arguable issues in favour of Appellants—Ratio of Supreme Court etc. rulings—Goods to be released with exemption benefit with bond for differential duty amount—Notfn. 72/93-Cus.; CTA: SH. 87.03. 1995 (56) ECR 614 (T).

7. Motor Vehicles—Saloon car—High Roof Van—Classifiable under CTA H. 87.02(2) as vehicles designed for private transport of persons and not public transport vehicles of H. 87.02(1). 1995 (60) ECR 82 (T).

8. Scooters—ITC—Interpretation—Scooters in incom-plete and unfinished form, and body units without engines—OGL—In view of the Explanatory Notes & HSN, which have great persuasive value, goods have to be treated as "complete vehicles" for the purpose of Customs Tariff and are classifiable under CTA. SH. 8711.90. 1998 (79) ECR 302 (T).