https://www.taxtmi.com/caselaws?id=758009 An electronic control unit for electronic power steering, its sub-assembly and related parts were held classifiable as motor-vehicle parts under CTI 8708 94 00 because they functioned solely as integral components of the automobile steering assistance system. The goods did not meet the specific requirements of headings 9032, 8537 or 8543: they did not regulate electrical quantities as automatic control apparatus, were not electrical boards or panels for distribution or control of electricity, and did not fall within the residuary electrical heading. The competing importer classifications were rejected and the Revenue's classification was upheld. en-us Tue, 30 Jul 2024 00:00:00 +0530 Fri, 06 Sep 2024 08:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758009 An electronic control unit for electronic power steering, its sub-assembly and related parts were held classifiable as motor-vehicle parts under CTI 8708 94 00 because they functioned solely as integral components of the automobile steering assistance system. The goods did not meet the specific requirements of headings 9032, 8537 or 8543: they did not regulate electrical quantities as automatic control apparatus, were not electrical boards or panels for distribution or control of electricity, and did not fall within the residuary electrical heading. The competing importer classifications were rejected and the Revenue's classification was upheld. Case-Laws Customs Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758009