https://www.taxtmi.com/caselaws?id=779060 Assy Guide Rail used in a motor vehicle sunroof system was treated as a specialised component of the vehicle body assembly, and its functional character, principal use, and the section and chapter notes supported classification under CTH 8708 2900 as a part and accessory of motor vehicles rather than under Chapter 76 or Heading 8302. The challenge to the advance ruling also failed because interference under section 28KA was confined to patent illegality, procedural infirmity, irrelevant considerations, or breach of natural justice, and none was established on the facts. The ruling was therefore upheld and the classification under CTH 8708 2900 left undisturbed. en-us Wed, 10 Sep 2025 00:00:00 +0530 Sat, 27 Sep 2025 08:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779060 Assy Guide Rail used in a motor vehicle sunroof system was treated as a specialised component of the vehicle body assembly, and its functional character, principal use, and the section and chapter notes supported classification under CTH 8708 2900 as a part and accessory of motor vehicles rather than under Chapter 76 or Heading 8302. The challenge to the advance ruling also failed because interference under section 28KA was confined to patent illegality, procedural infirmity, irrelevant considerations, or breach of natural justice, and none was established on the facts. The ruling was therefore upheld and the classification under CTH 8708 2900 left undisturbed. Case-Laws Customs Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779060