https://www.taxtmi.com/caselaws?id=410612 Air springs made as a composite assembly of vulcanized rubber and other components were classified under CTH 8708 as motor vehicle parts. Applying the tariff headings, section notes, chapter notes and the General Rules for Interpretation, the AAAR held that the product's essential character and commercial identity were decisive. Although the goods contained substantial rubber content and operated on pneumatic principles, they were designed and identifiable as suspension components for motor vehicles and were suitable for sole or primary use with such vehicles. The exclusion for articles of vulcanized rubber did not override this classification, so CTH 8708 prevailed over CTH 4016. en-us Tue, 29 Jun 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410612 Air springs made as a composite assembly of vulcanized rubber and other components were classified under CTH 8708 as motor vehicle parts. Applying the tariff headings, section notes, chapter notes and the General Rules for Interpretation, the AAAR held that the product's essential character and commercial identity were decisive. Although the goods contained substantial rubber content and operated on pneumatic principles, they were designed and identifiable as suspension components for motor vehicles and were suitable for sole or primary use with such vehicles. The exclusion for articles of vulcanized rubber did not override this classification, so CTH 8708 prevailed over CTH 4016. Case-Laws GST Tue, 29 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410612