https://www.taxtmi.com/caselaws?id=784083 Clutch master cylinders and concentric slave cylinders used in motor vehicles were classified under Heading 8708 as clutch parts, not under Heading 8412 as linear acting hydraulic cylinders. Applying Rule 1 of the General Rules for Interpretation together with the relevant Section Notes, Chapter Notes and Explanatory Notes, the AAR found that the clutch master cylinder did not convert hydraulic energy into linear motion and so was not a hydraulic cylinder, while the concentric slave cylinder performed a clutch-specific function beyond a standard cylinder. The request for confidentiality was rejected because no commercially confidential technical information was disclosed, so the ruling was published. en-us Fri, 20 Jun 2025 00:00:00 +0530 Mon, 29 Dec 2025 08:56:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784083 Clutch master cylinders and concentric slave cylinders used in motor vehicles were classified under Heading 8708 as clutch parts, not under Heading 8412 as linear acting hydraulic cylinders. Applying Rule 1 of the General Rules for Interpretation together with the relevant Section Notes, Chapter Notes and Explanatory Notes, the AAR found that the clutch master cylinder did not convert hydraulic energy into linear motion and so was not a hydraulic cylinder, while the concentric slave cylinder performed a clutch-specific function beyond a standard cylinder. The request for confidentiality was rejected because no commercially confidential technical information was disclosed, so the ruling was published. Case-Laws Customs Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784083