https://www.taxtmi.com/caselaws?id=766144 Imported cap sub-assemblies for door outside handles were classified under CTH 8708 29 00 because, applying Rules 1, 2(a) and 3(a) of the General Rules for Interpretation, Section Note 3 to Section XVII and HSN Explanatory Notes, they were found to have the essential character of incomplete or unfinished door handles for motor vehicles. The appellant's own description of the goods supported their use as vehicle door handles, so the residual heading 8708 99 00 was not applicable. The challenge to assessment was rejected in the self-assessment context, and the demand for differential duty was sustained; interest followed as a consequential liability. en-us Thu, 13 Feb 2025 00:00:00 +0530 Wed, 19 Feb 2025 08:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766144 Imported cap sub-assemblies for door outside handles were classified under CTH 8708 29 00 because, applying Rules 1, 2(a) and 3(a) of the General Rules for Interpretation, Section Note 3 to Section XVII and HSN Explanatory Notes, they were found to have the essential character of incomplete or unfinished door handles for motor vehicles. The appellant's own description of the goods supported their use as vehicle door handles, so the residual heading 8708 99 00 was not applicable. The challenge to assessment was rejected in the self-assessment context, and the demand for differential duty was sustained; interest followed as a consequential liability. Case-Laws Customs Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766144