https://www.taxtmi.com/caselaws?id=446702 CESTAT Bangalore held that Smartra Immobilisers should be classified under Chapter Heading 8708 9900 as vehicle accessories rather than under 8536 5090 as automatic regulating instruments. Following SC precedent in Westinghouse Saxby Farmer Ltd., the tribunal determined that since the immobiliser's sole and principal use is as an anti-theft security device for vehicles, it constitutes a motor vehicle part. The classification under 8708 was appropriate as there was no specific exclusion or alternative entry. Appeal allowed, impugned order set aside. en-us Wed, 06 Dec 2023 00:00:00 +0530 Sat, 09 Dec 2023 08:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446702 CESTAT Bangalore held that Smartra Immobilisers should be classified under Chapter Heading 8708 9900 as vehicle accessories rather than under 8536 5090 as automatic regulating instruments. Following SC precedent in Westinghouse Saxby Farmer Ltd., the tribunal determined that since the immobiliser's sole and principal use is as an anti-theft security device for vehicles, it constitutes a motor vehicle part. The classification under 8708 was appropriate as there was no specific exclusion or alternative entry. Appeal allowed, impugned order set aside. Case-Laws Customs Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446702