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EPS-ECU and its parts were treated as parts of the automobile power steering system under CTH 8708 94 00. The reasoning accepted that EPS-ECU has no independent function as an electrical machine or regulating instrument and operates only with torque and speed sensors as an integral component of the steering system. Because the goods were designed solely for automobiles with power steering and were not more specifically covered elsewhere, the specific steering-parts heading prevailed over the alternative and residual headings.
EPS-ECU and its parts were treated as parts of the automobile power steering system under CTH 8708 94 00. The reasoning accepted that EPS-ECU has no independent function as an electrical machine or regulating instrument and operates only with torque and speed sensors as an integral component of the steering system. Because the goods were designed solely for automobiles with power steering and were not more specifically covered elsewhere, the specific steering-parts heading prevailed over the alternative and residual headings.
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