https://www.taxtmi.com/caselaws?id=74350 Imported connecting rods used in compressors for the braking system of motor vehicles were treated as classifiable under Heading 84.11(1) of the Customs Tariff Act, 1975, rather than under Heading 87.04/06(1). The classification dispute turned on the nature of the goods and the effect of Note 2(e) of Section XVII, with the claimed tariff heading accepted on that basis. The imported goods were accordingly placed under Heading 84.11(1), and the lower orders were set aside. en-us Thu, 15 Jan 1987 00:00:00 +0530 Wed, 08 Jun 2011 13:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74350 Imported connecting rods used in compressors for the braking system of motor vehicles were treated as classifiable under Heading 84.11(1) of the Customs Tariff Act, 1975, rather than under Heading 87.04/06(1). The classification dispute turned on the nature of the goods and the effect of Note 2(e) of Section XVII, with the claimed tariff heading accepted on that basis. The imported goods were accordingly placed under Heading 84.11(1), and the lower orders were set aside. Case-Laws Customs Thu, 15 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74350