https://www.taxtmi.com/caselaws?id=448771 Tariff classification of a sensor bag assembly depends on the tariff text read with HSN Explanatory Notes, which are treated as a strong and reliable aid to interpretation where the heading is doubtful. The notes to Heading 8708 cover safety airbags and inflator systems, but exclude remote sensors or electronic controllers because they are not part of the inflator system. The commentary also states that classification instructions require HSN Notes to be read with section and chapter notes, and that the burden lies on the Revenue to justify reclassification. On that basis, the Revenue's proposed classification under Heading 8708 was found unsustainable and the assessee's classification remained unchanged. en-us Thu, 25 Jan 2024 00:00:00 +0530 Mon, 29 Jan 2024 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448771 Tariff classification of a sensor bag assembly depends on the tariff text read with HSN Explanatory Notes, which are treated as a strong and reliable aid to interpretation where the heading is doubtful. The notes to Heading 8708 cover safety airbags and inflator systems, but exclude remote sensors or electronic controllers because they are not part of the inflator system. The commentary also states that classification instructions require HSN Notes to be read with section and chapter notes, and that the burden lies on the Revenue to justify reclassification. On that basis, the Revenue's proposed classification under Heading 8708 was found unsustainable and the assessee's classification remained unchanged. Case-Laws Customs Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448771