Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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Classification analysis concludes that the RAIL FR LH (window regulator guide rail) is a part specifically designed to perform a function within a motor vehicle body subsystem and satisfies the principal-use requirement; it is not specifically described elsewhere in the tariff. Applying the General Rules for Interpretation (Rule 1) together with HSN Explanatory Notes and Section Notes on motor vehicle bodies (including Note 2 and Note 3 principles), the guide rail falls within the heading for parts and accessories of motor vehicles and is classifiable under the residual subheading for other body parts (87082900).
Classification analysis concludes that the RAIL FR LH (window regulator guide rail) is a part specifically designed to perform a function within a motor vehicle body subsystem and satisfies the principal-use requirement; it is not specifically described elsewhere in the tariff. Applying the General Rules for Interpretation (Rule 1) together with HSN Explanatory Notes and Section Notes on motor vehicle bodies (including Note 2 and Note 3 principles), the guide rail falls within the heading for parts and accessories of motor vehicles and is classifiable under the residual subheading for other body parts (87082900).
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