https://www.taxtmi.com/caselaws?id=786396 Aluminium layered oil coolers used in motor vehicles were classified as plate-type heat exchange units under Heading 8419.50.92 because their essential character and principal function was indirect heat transfer between engine oil and coolant. Heading 8708 for motor-vehicle parts was treated as a residual entry and could not apply where Note 2(e) to Section XVII excludes machines or apparatus of Headings 84.01 to 84.79 from that section, except radiators. Rule 1 of the General Rules for Interpretation, and alternatively Rule 3(a), supported the more specific Chapter 84 classification. en-us Fri, 06 Feb 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786396 Aluminium layered oil coolers used in motor vehicles were classified as plate-type heat exchange units under Heading 8419.50.92 because their essential character and principal function was indirect heat transfer between engine oil and coolant. Heading 8708 for motor-vehicle parts was treated as a residual entry and could not apply where Note 2(e) to Section XVII excludes machines or apparatus of Headings 84.01 to 84.79 from that section, except radiators. Rule 1 of the General Rules for Interpretation, and alternatively Rule 3(a), supported the more specific Chapter 84 classification. Case-Laws Customs Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786396