https://www.taxtmi.com/caselaws?id=74481 Plastic packing, rings and seals imported for vehicle use were held not to qualify as vehicle parts under Heading 87.04/06(2) because Note 2 to Section XVII excludes joints, washers and similar articles from classification as parts and accessories. They had to be classified according to their constituent material. The alternative claim under Heading 84.64 also failed, as that heading covers only specified gaskets and similar joints and not plastic articles of this kind. The goods were therefore correctly assessed under the heading applicable to their material, and the appeal failed. en-us Tue, 01 Sep 1987 00:00:00 +0530 Thu, 09 Jun 2011 11:51:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74481 Plastic packing, rings and seals imported for vehicle use were held not to qualify as vehicle parts under Heading 87.04/06(2) because Note 2 to Section XVII excludes joints, washers and similar articles from classification as parts and accessories. They had to be classified according to their constituent material. The alternative claim under Heading 84.64 also failed, as that heading covers only specified gaskets and similar joints and not plastic articles of this kind. The goods were therefore correctly assessed under the heading applicable to their material, and the appeal failed. Case-Laws Customs Tue, 01 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74481