https://www.taxtmi.com/caselaws?id=784088 Electrical machinery identifiable for use in an e-axle of an electric vehicle was held to be excluded from classification as "parts and accessories of motor vehicles" under CTH 8708 by Note 2(f) to Section XVII; applying GRI 1, the e-motor was therefore classified under CTH 8501 as an electric motor, specifically Tariff Item 85015290 (output exceeding 750 W but not exceeding 75 kW). Consequentially, parts used with the e-motor were classified under their respective headings: principal motor parts under 85030029; insulating roll under 39219096; connector ring/busbar/terminal board under 85369090; bearings under 84821051; magnets under 85051190; seal under 40169330; resolver components under 85043100; washer under 73182100; retaining ring under 73182990; powder coating under 39073010; fixation item under 39269099. en-us Tue, 23 Dec 2025 00:00:00 +0530 Mon, 05 Jan 2026 10:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784088 Electrical machinery identifiable for use in an e-axle of an electric vehicle was held to be excluded from classification as "parts and accessories of motor vehicles" under CTH 8708 by Note 2(f) to Section XVII; applying GRI 1, the e-motor was therefore classified under CTH 8501 as an electric motor, specifically Tariff Item 85015290 (output exceeding 750 W but not exceeding 75 kW). Consequentially, parts used with the e-motor were classified under their respective headings: principal motor parts under 85030029; insulating roll under 39219096; connector ring/busbar/terminal board under 85369090; bearings under 84821051; magnets under 85051190; seal under 40169330; resolver components under 85043100; washer under 73182100; retaining ring under 73182990; powder coating under 39073010; fixation item under 39269099. Case-Laws Customs Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784088