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2008 (9) TMI 130 - AT - Central ExciseCNG conversion kits (Kits) - kits are parts of IC engines of Heading 8407 and 8408. Therefore the impugned goods are classifiable under Heading 8409 - kits in question provide an alternative fuel charging system to the one inbuilt in the IC engine. Therefore, they are IC engine parts. Moreover ITC (HS) covers imported kits under Entry 8409 for Exim Policy purposes - impugned order confirming classification of these parts under Heading 8708 as “parts of motor vehicle”, is not sustainable
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