https://www.taxtmi.com/caselaws?id=448771 Tariff classification of an imported Sensor Bag Assembly turned on whether it constituted a part of a safety airbag inflator system under Heading 8708 or fell under the alternative headings claimed by the assessee. HSN Explanatory Notes exclude remote sensors and electronic controllers from Heading 8708 because they are not parts of the inflator system. Those Notes operate as a strong persuasive interpretative aid and must be read with the relevant section and chapter notes. The Revenue bears the burden of establishing its proposed reclassification; failing that, the assessee's classification remains undisturbed. Accordingly, classification under Heading 8708 was not sustained and the Revenue's appeal was dismissed. 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 an imported Sensor Bag Assembly turned on whether it constituted a part of a safety airbag inflator system under Heading 8708 or fell under the alternative headings claimed by the assessee. HSN Explanatory Notes exclude remote sensors and electronic controllers from Heading 8708 because they are not parts of the inflator system. Those Notes operate as a strong persuasive interpretative aid and must be read with the relevant section and chapter notes. The Revenue bears the burden of establishing its proposed reclassification; failing that, the assessee's classification remains undisturbed. Accordingly, classification under Heading 8708 was not sustained and the Revenue's appeal was dismissed. Case-Laws Customs Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448771