https://www.taxtmi.com/caselaws?id=212035 Steel wheel rims imported as trailer parts were held classifiable under Heading 87.16, because the invoices consistently described them as trailer parts and the department produced no evidence that they were principally used for motor vehicles falling under Heading 87.08. The HSN note to Heading 87.16 covers parts of trailers, including steel wheels and parts thereof, while Heading 87.08 applies only to parts and accessories of motor vehicles of Headings 87.01 to 87.05. As the anti-dumping notifications applied only to goods classifiable under Heading 87.08, the anti-dumping duty, consequential differential duty and interest were set aside. en-us Thu, 20 Oct 2011 00:00:00 +0530 Thu, 12 Apr 2012 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212035 Steel wheel rims imported as trailer parts were held classifiable under Heading 87.16, because the invoices consistently described them as trailer parts and the department produced no evidence that they were principally used for motor vehicles falling under Heading 87.08. The HSN note to Heading 87.16 covers parts of trailers, including steel wheels and parts thereof, while Heading 87.08 applies only to parts and accessories of motor vehicles of Headings 87.01 to 87.05. As the anti-dumping notifications applied only to goods classifiable under Heading 87.08, the anti-dumping duty, consequential differential duty and interest were set aside. Case-Laws Customs Thu, 20 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212035