https://www.taxtmi.com/caselaws?id=784976 An Arm and Blade Assembly imported without the wiper motor was held to be parts of a windscreen wiper, classifiable under CTH 85129000 rather than as a complete windscreen wiper under CTH 85124000. Rule 2(a) of the General Rules for Interpretation did not apply because the assembly lacked the principal driving mechanism and did not have the essential character of the complete article. On penalty, mere misclassification, absent misdeclaration or intent to evade duty, was held insufficient to sustain action under Section 112(a); the penalty was set aside. en-us Tue, 13 Jan 2026 00:00:00 +0530 Thu, 15 Jan 2026 08:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784976 An Arm and Blade Assembly imported without the wiper motor was held to be parts of a windscreen wiper, classifiable under CTH 85129000 rather than as a complete windscreen wiper under CTH 85124000. Rule 2(a) of the General Rules for Interpretation did not apply because the assembly lacked the principal driving mechanism and did not have the essential character of the complete article. On penalty, mere misclassification, absent misdeclaration or intent to evade duty, was held insufficient to sustain action under Section 112(a); the penalty was set aside. Case-Laws Customs Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784976