https://www.taxtmi.com/caselaws?id=780402 Imported track assembly forming an integral seat mechanism was treated as part of car seats, not as an accessory of motor vehicles, because its function, installation and trade usage showed it was essential to the seat's identity. On that basis, classification under CTI 9401 9000 was upheld. As the classification adopted by the importers stood, the duty demand, interest, redemption fine and penalties under sections 112(a) and 114A of the Customs Act did not survive. The alteration in the country-of-origin certificate was nevertheless treated as a false or incorrect material declaration, so penalty under section 114AA was upheld. en-us Fri, 01 Aug 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780402 Imported track assembly forming an integral seat mechanism was treated as part of car seats, not as an accessory of motor vehicles, because its function, installation and trade usage showed it was essential to the seat's identity. On that basis, classification under CTI 9401 9000 was upheld. As the classification adopted by the importers stood, the duty demand, interest, redemption fine and penalties under sections 112(a) and 114A of the Customs Act did not survive. The alteration in the country-of-origin certificate was nevertheless treated as a false or incorrect material declaration, so penalty under section 114AA was upheld. Case-Laws Customs Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780402