https://www.taxtmi.com/caselaws?id=443640 A stepper motor proposed for use in an idle air control valve was classified under sub-heading 8501 10 12 of the First Schedule to the Customs Tariff Act, 1975. The authority applied Rule 3(a) of the General Rules for the Interpretation of Import Tariff and preferred the tariff heading giving the most specific description over broader or end-use based entries. It treated the goods as a brushless DC motor specifically covered by the stepper motor entry, and noted that Note 2(j) of Section XVII excludes Chapter 85 electrical machinery from "parts" and "parts and accessories", so end use in a vehicle assembly did not change the classification. en-us Thu, 02 Feb 2023 00:00:00 +0530 Wed, 27 Sep 2023 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443640 A stepper motor proposed for use in an idle air control valve was classified under sub-heading 8501 10 12 of the First Schedule to the Customs Tariff Act, 1975. The authority applied Rule 3(a) of the General Rules for the Interpretation of Import Tariff and preferred the tariff heading giving the most specific description over broader or end-use based entries. It treated the goods as a brushless DC motor specifically covered by the stepper motor entry, and noted that Note 2(j) of Section XVII excludes Chapter 85 electrical machinery from "parts" and "parts and accessories", so end use in a vehicle assembly did not change the classification. Case-Laws Customs Thu, 02 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443640