https://www.taxtmi.com/caselaws?id=437811 Imported components were examined under heading 8708 for classification as parts and accessories of motor vehicles. The applicable test required the goods to be identifiable for sole or principal use with the vehicles, not excluded by the section notes, and not more specifically covered elsewhere in the nomenclature, with item-wise examination where necessary. The earlier remand in the same matter had already set out these criteria, but the impugned order did not apply the full classification test to each imported item in a reasoned manner. The classification question was therefore left open and the matter was remanded for fresh decision in accordance with the earlier remand directions. en-us Wed, 10 May 2023 00:00:00 +0530 Tue, 16 May 2023 08:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437811 Imported components were examined under heading 8708 for classification as parts and accessories of motor vehicles. The applicable test required the goods to be identifiable for sole or principal use with the vehicles, not excluded by the section notes, and not more specifically covered elsewhere in the nomenclature, with item-wise examination where necessary. The earlier remand in the same matter had already set out these criteria, but the impugned order did not apply the full classification test to each imported item in a reasoned manner. The classification question was therefore left open and the matter was remanded for fresh decision in accordance with the earlier remand directions. Case-Laws Customs Wed, 10 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437811