https://www.taxtmi.com/caselaws?id=772261 Imported blower, filter, water valve assembly, thermostat, control panel and module JCBHP were classified under their respective tariff headings because each item was itself covered by a specific heading in Chapters 84 or 85. Applying Note 2(a) to Section XVI, the classification had to follow the goods' own tariff entries, and the fact that they were used in automobile air-conditioning systems did not justify treating them as parts of air conditioners under CTI 8415 90 00. Note 2(b) was held inapplicable because it operates only where Note 2(a) does not. The reassessment under CTI 8415 90 00 and the resulting customs duty demand were not sustainable. en-us Thu, 05 Jun 2025 00:00:00 +0530 Thu, 05 Jun 2025 13:06:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772261 Imported blower, filter, water valve assembly, thermostat, control panel and module JCBHP were classified under their respective tariff headings because each item was itself covered by a specific heading in Chapters 84 or 85. Applying Note 2(a) to Section XVI, the classification had to follow the goods' own tariff entries, and the fact that they were used in automobile air-conditioning systems did not justify treating them as parts of air conditioners under CTI 8415 90 00. Note 2(b) was held inapplicable because it operates only where Note 2(a) does not. The reassessment under CTI 8415 90 00 and the resulting customs duty demand were not sustainable. Case-Laws Customs Thu, 05 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772261