https://www.taxtmi.com/caselaws?id=114519 Horn button assembly and horn cover were treated as parts of electrical sound signalling appliances rather than motor vehicle parts. Applying Section Note 2(f) of Section XVII and the HSN explanatory notes, the classification turned on the goods' essential character and their substantive use as parts of horns. On that basis, they were classified under Heading 8512.00, not under Chapter sub-heading 8708.00 for motor vehicle parts. The tariff position was therefore aligned with electrical signalling appliances, not automotive accessories. en-us Wed, 06 Oct 2004 00:00:00 +0530 Wed, 16 May 2012 13:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114519 Horn button assembly and horn cover were treated as parts of electrical sound signalling appliances rather than motor vehicle parts. Applying Section Note 2(f) of Section XVII and the HSN explanatory notes, the classification turned on the goods' essential character and their substantive use as parts of horns. On that basis, they were classified under Heading 8512.00, not under Chapter sub-heading 8708.00 for motor vehicle parts. The tariff position was therefore aligned with electrical signalling appliances, not automotive accessories. Case-Laws Central Excise Wed, 06 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114519