https://www.taxtmi.com/caselaws?id=750648 An imported electronic control unit used in an anti-lock braking system was held not to be an automatic regulator under Heading 9032 because it functioned only as a data-processing and control component and did not itself measure, regulate, or control in the manner required by the chapter note. As it was not classifiable in Chapter 90, it was not excluded by Note 2(g) to Section XVII and continued to fall within Heading 8708 as a part and accessory of motor vehicles. The goods were therefore correctly classified under tariff item 8708 99 00 rather than 9032 89 10. en-us Tue, 19 Mar 2024 00:00:00 +0530 Fri, 06 Sep 2024 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750648 An imported electronic control unit used in an anti-lock braking system was held not to be an automatic regulator under Heading 9032 because it functioned only as a data-processing and control component and did not itself measure, regulate, or control in the manner required by the chapter note. As it was not classifiable in Chapter 90, it was not excluded by Note 2(g) to Section XVII and continued to fall within Heading 8708 as a part and accessory of motor vehicles. The goods were therefore correctly classified under tariff item 8708 99 00 rather than 9032 89 10. Case-Laws Customs Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750648