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    <title>2026 (1) TMI 57 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAI</title>
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    <description>Classification of components claimed as parts of a Chapter 87 vehicle depends on the General Rules for Interpretation and Section XVII Note 2: the goods must not be excluded, must be suitable solely or principally for use with the vehicle, and must not be more specifically covered elsewhere. Applying that test, the wireless remote was classified as radio remote control apparatus under Heading 8526, the remote charger as a battery charger under Heading 8504, and specialised electronic and mechanical items such as assemblies, connectors, clips, and wheel units as vehicle parts under Heading 8709. General-purpose battery plastic covers were classified as plastic articles under Heading 3926, and standard screws were classified as iron or steel fasteners under Heading 7318.</description>
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      <description>Classification of components claimed as parts of a Chapter 87 vehicle depends on the General Rules for Interpretation and Section XVII Note 2: the goods must not be excluded, must be suitable solely or principally for use with the vehicle, and must not be more specifically covered elsewhere. Applying that test, the wireless remote was classified as radio remote control apparatus under Heading 8526, the remote charger as a battery charger under Heading 8504, and specialised electronic and mechanical items such as assemblies, connectors, clips, and wheel units as vehicle parts under Heading 8709. General-purpose battery plastic covers were classified as plastic articles under Heading 3926, and standard screws were classified as iron or steel fasteners under Heading 7318.</description>
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