https://www.taxtmi.com/article/detailed?id=9548 Classification dispute whether imported child parts used to make a recliner subassembly are classifiable under CTH 9401 as parts of seats or under CTH 8708 as motor vehicle parts. The tribunal applied HSN headings, explanatory notes and General Rules, observing that seats and their parts are expressly included under 9401 and excluded from Chapter 87 by Section XVII notes, so the cumulative conditions for heading 8708 were not met and the parts fall within 9401. en-us Mon, 16 Nov 2020 17:54:11 +0530 Mon, 16 Nov 2020 17:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9548 Classification dispute whether imported child parts used to make a recliner subassembly are classifiable under CTH 9401 as parts of seats or under CTH 8708 as motor vehicle parts. The tribunal applied HSN headings, explanatory notes and General Rules, observing that seats and their parts are expressly included under 9401 and excluded from Chapter 87 by Section XVII notes, so the cumulative conditions for heading 8708 were not met and the parts fall within 9401. Articles Customs - Import - Export - SEZ Mon, 16 Nov 2020 17:54:11 +0530 https://www.taxtmi.com/article/detailed?id=9548