https://www.taxtmi.com/caselaws?id=424248 Classification of imported goods turned on whether they qualified as parts and accessories of motor vehicles under Heading 8708 or instead fell within Heading 7318 as bolts, nuts, screws and similar articles, or Heading 9032 for controller assembly. The analysis states that Heading 8708 applies only where the goods are identifiable as suitable solely or principally for motor vehicles, are not excluded by Section XVII notes, and are not more specifically covered elsewhere. Because the prior order did not examine each item separately or record specific findings on the individual goods, the classification issue was not finally determined and was remitted to the Commissioner (Appeals) for fresh consideration. en-us Tue, 07 Jun 2022 00:00:00 +0530 Sat, 25 Jun 2022 09:19:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424248 Classification of imported goods turned on whether they qualified as parts and accessories of motor vehicles under Heading 8708 or instead fell within Heading 7318 as bolts, nuts, screws and similar articles, or Heading 9032 for controller assembly. The analysis states that Heading 8708 applies only where the goods are identifiable as suitable solely or principally for motor vehicles, are not excluded by Section XVII notes, and are not more specifically covered elsewhere. Because the prior order did not examine each item separately or record specific findings on the individual goods, the classification issue was not finally determined and was remitted to the Commissioner (Appeals) for fresh consideration. Case-Laws Customs Tue, 07 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424248