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.
Classification of goods - car seat Cushion Suspension wires - Steel hooks - The Authority for advance ruling extensively reviewed the function and use of the products, the relevant legal and tariff provisions, and the general rules for interpretation of the Customs Tariff Act, 1975. - The Authority noted that Chapter 94 provides a specific entry for seats and their parts, while Chapter 87 offers a general entry for motor vehicle parts and accessories. Since the products in question form an essential part of the car seat structure, their classification under Chapter 94 was deemed more appropriate. - The Authority ruled that both the Car Seat Cushion Suspension Wires and Steel Hooks should be classified under HSN 94019900, subject to a GST rate of 9% CGST and 9% SGST.
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