https://www.taxtmi.com/caselaws?id=778391 Goods suitable solely or principally for use with aircraft are to be classified under CTH 8803 under Note 3 of Section XVII, while Note 2 excludes only articles of general use of base metal. The text states that aluminium bushes, flanges, fittings, bolts and grommets described and cleared as aircraft parts were not to be diverted to Chapters 73, 76, 81 or 82 merely because of their material composition. It further notes that contrary authorities were fact-specific and that the principal-use approach supports aircraft-heading classification, with the demand, reclassification and penalty said not to survive on that basis. en-us Thu, 11 Sep 2025 00:00:00 +0530 Tue, 16 Sep 2025 09:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778391 Goods suitable solely or principally for use with aircraft are to be classified under CTH 8803 under Note 3 of Section XVII, while Note 2 excludes only articles of general use of base metal. The text states that aluminium bushes, flanges, fittings, bolts and grommets described and cleared as aircraft parts were not to be diverted to Chapters 73, 76, 81 or 82 merely because of their material composition. It further notes that contrary authorities were fact-specific and that the principal-use approach supports aircraft-heading classification, with the demand, reclassification and penalty said not to survive on that basis. Case-Laws Customs Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778391