https://www.taxtmi.com/caselaws?id=449991 Classification of imported goods as motor vehicle parts under Heading 8708 requires examination of all applicable interpretative criteria, including Note 3 to Section XVII, the HSN Explanatory Notes, exclusion under Note 2, suitability for use solely or principally with vehicles of Chapters 86 to 88, and whether a more specific heading applies. Where an import consists of multiple items, each item must be classified separately on its own functional characteristics and principal use. The text notes that an order which considered only part of these criteria was set aside, and the matter was remanded for fresh adjudication applying the full classification framework. en-us Thu, 22 Feb 2024 00:00:00 +0530 Sat, 24 Feb 2024 09:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449991 Classification of imported goods as motor vehicle parts under Heading 8708 requires examination of all applicable interpretative criteria, including Note 3 to Section XVII, the HSN Explanatory Notes, exclusion under Note 2, suitability for use solely or principally with vehicles of Chapters 86 to 88, and whether a more specific heading applies. Where an import consists of multiple items, each item must be classified separately on its own functional characteristics and principal use. The text notes that an order which considered only part of these criteria was set aside, and the matter was remanded for fresh adjudication applying the full classification framework. Case-Laws Customs Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449991