https://www.taxtmi.com/caselaws?id=439222 The court determined that the Fuel Cell System for Hydrogen Fuel Cell Vehicles should be classified under CTH 85.01 (Electric motors and Generators) of the Customs Tariff Act, 1975. The system's primary function of generating electricity from hydrogen cells aligned with the description of electric generators under Heading 85.01. It was excluded from Heading 87.08 (Parts and accessories of motor vehicles) as electrical machinery under Chapter 85 is not classified as parts of motor vehicles. Therefore, the Fuel Cell System was classified under CTH 85.01, specifically under CTH 8501 33 20. en-us Mon, 05 Dec 2022 00:00:00 +0530 Mon, 19 Jun 2023 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439222 The court determined that the Fuel Cell System for Hydrogen Fuel Cell Vehicles should be classified under CTH 85.01 (Electric motors and Generators) of the Customs Tariff Act, 1975. The system's primary function of generating electricity from hydrogen cells aligned with the description of electric generators under Heading 85.01. It was excluded from Heading 87.08 (Parts and accessories of motor vehicles) as electrical machinery under Chapter 85 is not classified as parts of motor vehicles. Therefore, the Fuel Cell System was classified under CTH 85.01, specifically under CTH 8501 33 20. Case-Laws Customs Mon, 05 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439222