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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 automobile parts: administrative instruction remains valid, applying the court's reasoning only to matching factual matrices.</h1> The Board confirmed that Instruction 01/2022 on classification of automobile parts remains valid, explaining the apex court's decision applies only where the specific facts and circumstances of the goods match those in the case; classification must therefore be determined item-by-item on factual matrix, and implementation difficulties should be reported to the Board.

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