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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.

        AAR ruled that the Exhaust After-Treatment System (ATS) is classifiable under tariff heading 8708 for motor vehicle parts. The system is specifically designed for particular motor vehicles, cannot function independently, and is manufactured per original equipment manufacturers' specifications. The ATS is tailor-made to fit precisely within a vehicle's exhaust system, meeting Bharat Stage VI emission standards. Being integral to vehicle functionality and unable to operate as a standalone filtering apparatus, the system qualifies as a motor vehicle component rather than independent machinery, thus warranting classification under the automotive parts tariff heading.

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