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    <title>2024 (9) TMI 189 - CESTAT AHMEDABAD</title>
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    <description>Tariff classification of imported electrical and electronic components depended on the specific section notes and chapter notes rather than a general parts heading under CTH 84159000. Individual items such as capacitors, resistors, bare PCB, fuses, relays, rectifiers, transistors, MOSFETs and ICs were held to remain classifiable under their own specific tariff headings despite their use in air-conditioning related assemblies or remote systems. Silicone keypad was accepted under CTH 84159000, zebra/keypad under CTH 40169990 as a vulcanised rubber article, and spring under CTH 73209090 as an iron or steel article of general use.</description>
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