https://www.taxtmi.com/caselaws?id=464008 Assy Guide Rails used in a motor vehicle sunroof system are classifiable as parts and accessories of motor vehicle bodies under CTI 87082900. Applying Rule 1 of the General Rules for Interpretation, Section XVII Notes 2 and 3, and the HSN explanatory notes, the authority treated the goods as specifically designed for exclusive or principal use in the sunroof assembly and as an integral component of the vehicle body structure. It rejected classification under CTI 87089900, as well as the alternative claims under Chapter 76 and Heading 8302, because the goods are not general structural frames or generic fittings but automotive body parts. en-us Tue, 26 Nov 2024 00:00:00 +0530 Fri, 26 Sep 2025 20:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464008 Assy Guide Rails used in a motor vehicle sunroof system are classifiable as parts and accessories of motor vehicle bodies under CTI 87082900. Applying Rule 1 of the General Rules for Interpretation, Section XVII Notes 2 and 3, and the HSN explanatory notes, the authority treated the goods as specifically designed for exclusive or principal use in the sunroof assembly and as an integral component of the vehicle body structure. It rejected classification under CTI 87089900, as well as the alternative claims under Chapter 76 and Heading 8302, because the goods are not general structural frames or generic fittings but automotive body parts. Case-Laws Customs Tue, 26 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464008