https://www.taxtmi.com/caselaws?id=86055 The Tribunal upheld the order of the Collector (Appeals) in a case concerning the classification of imported components/sub-assemblies of hydrostatic steering systems. The components were classified under Heading 87.04/87.06 as parts and accessories of motor vehicles, rather than Heading 84.07 as hydraulic engines and motors, based on their specific application in steering systems for motor vehicles and machinery. The Tribunal agreed that the components, although operating on hydraulic principles, were rightly classified under Heading 87.04/06(1) due to their function and intended use in steering systems for various vehicles and equipment. en-us Mon, 18 Nov 1996 00:00:00 +0530 Tue, 09 Aug 2011 18:46:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86055 The Tribunal upheld the order of the Collector (Appeals) in a case concerning the classification of imported components/sub-assemblies of hydrostatic steering systems. The components were classified under Heading 87.04/87.06 as parts and accessories of motor vehicles, rather than Heading 84.07 as hydraulic engines and motors, based on their specific application in steering systems for motor vehicles and machinery. The Tribunal agreed that the components, although operating on hydraulic principles, were rightly classified under Heading 87.04/06(1) due to their function and intended use in steering systems for various vehicles and equipment. Case-Laws Customs Mon, 18 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86055