https://www.taxtmi.com/caselaws?id=268024 Motor vehicle hinges and handles made strictly to vehicle makers' specifications and used only in specific motor models were held classifiable as parts and accessories of motor vehicles under Heading 8708.00, not as general purpose base metal fittings under Heading 8302.00. The controlling test is whether the goods are specially designed for, and suitable solely or primarily with, motor vehicles under Chapter 87, with commercial identity also relevant to classification. The explanatory note to Heading 83.02 applies to goods of general use and does not govern articles specially designed for motor vehicles. en-us Thu, 15 Oct 2015 00:00:00 +0530 Fri, 08 Jan 2016 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268024 Motor vehicle hinges and handles made strictly to vehicle makers' specifications and used only in specific motor models were held classifiable as parts and accessories of motor vehicles under Heading 8708.00, not as general purpose base metal fittings under Heading 8302.00. The controlling test is whether the goods are specially designed for, and suitable solely or primarily with, motor vehicles under Chapter 87, with commercial identity also relevant to classification. The explanatory note to Heading 83.02 applies to goods of general use and does not govern articles specially designed for motor vehicles. Case-Laws Central Excise Thu, 15 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268024