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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Classification of parts must follow holistic evaluation of section and HS explanatory notes, not a single universal test.</h1> Assessments of parts under Section XVII must be fact specific and holistic: officers should consider Section and Chapter Notes, HSN explanatory notes and relevant precedents rather than mechanically applying a single test; the Department has filed a review petition and sought senior counsel opinion, and difficulties in implementation should be reported to the Board.

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