https://www.taxtmi.com/caselaws?id=783719 Whether components imported for manufacture of a combo power-conversion unit for electric vehicles were classifiable as "parts" of the unit under Heading 8504 was determined by applying GRI 1, Section Note 2(a) to Section XVI, and relevant HSN Explanatory Notes. Since each item was covered by a specific tariff heading, they could not be classified as parts of the composite equipment merely due to intended end-use; they required independent classification under their respective headings. Accordingly, copper cables were classified under 8544; capacitors under 8532; ceramic gap pads under 8547; connectors, fuses and relays under 8536; inductors and transformers under 8504; and MOSFETs/transistors under 8541; confidentiality protection was granted. en-us Thu, 18 Dec 2025 00:00:00 +0530 Mon, 05 Jan 2026 10:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783719 Whether components imported for manufacture of a combo power-conversion unit for electric vehicles were classifiable as "parts" of the unit under Heading 8504 was determined by applying GRI 1, Section Note 2(a) to Section XVI, and relevant HSN Explanatory Notes. Since each item was covered by a specific tariff heading, they could not be classified as parts of the composite equipment merely due to intended end-use; they required independent classification under their respective headings. Accordingly, copper cables were classified under 8544; capacitors under 8532; ceramic gap pads under 8547; connectors, fuses and relays under 8536; inductors and transformers under 8504; and MOSFETs/transistors under 8541; confidentiality protection was granted. Case-Laws Customs Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783719