https://www.taxtmi.com/caselaws?id=784086 Classification turned on whether imported components for an electric vehicle eAxle were "parts/accessories" of motor vehicles under CTH 8708 or excluded by Section XVII Notes. Applying Notes 2 and 3 to Section XVII and GIR 1, the Authority held that a reducer used solely/principally with electric vehicles, and not integral to the motor vehicle engine, functions as a gearbox/differential and is classifiable under CTH 8708; accordingly, it is classifiable under tariff item 87084000. Separately, ball bearings (ID 80 mm) and tapered roller bearings (ID 85/90 mm) were held excluded from Section XVII by Note 2(e) and classifiable under CTH 8482, under tariff items 84821052 and 84822012 respectively. The confidentiality request was rejected for lack of substantiation. en-us Mon, 22 Dec 2025 00:00:00 +0530 Wed, 31 Dec 2025 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784086 Classification turned on whether imported components for an electric vehicle eAxle were "parts/accessories" of motor vehicles under CTH 8708 or excluded by Section XVII Notes. Applying Notes 2 and 3 to Section XVII and GIR 1, the Authority held that a reducer used solely/principally with electric vehicles, and not integral to the motor vehicle engine, functions as a gearbox/differential and is classifiable under CTH 8708; accordingly, it is classifiable under tariff item 87084000. Separately, ball bearings (ID 80 mm) and tapered roller bearings (ID 85/90 mm) were held excluded from Section XVII by Note 2(e) and classifiable under CTH 8482, under tariff items 84821052 and 84822012 respectively. The confidentiality request was rejected for lack of substantiation. Case-Laws Customs Mon, 22 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784086