https://www.taxtmi.com/caselaws?id=467113 Dual Mass Flywheel is treated as an internal engine part and, applying the General Rules of Interpretation together with HSN Explanatory Notes and Section/Chapter Notes, performs the core flywheel function of storing and transmitting rotational energy despite incorporating damping. Section XVI Note 2(a) and Chapter 87 explanatory notes exclude internal engine components from classification as motor vehicle parts, so the article must be classified in its appropriate flywheel heading. Operative effect: the Dual Mass Flywheel is classifiable under Heading 8483 50 90 of the First Schedule to the Customs Tariff Act, 1975. en-us Mon, 12 Aug 2024 00:00:00 +0530 Fri, 06 Mar 2026 20:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467113 Dual Mass Flywheel is treated as an internal engine part and, applying the General Rules of Interpretation together with HSN Explanatory Notes and Section/Chapter Notes, performs the core flywheel function of storing and transmitting rotational energy despite incorporating damping. Section XVI Note 2(a) and Chapter 87 explanatory notes exclude internal engine components from classification as motor vehicle parts, so the article must be classified in its appropriate flywheel heading. Operative effect: the Dual Mass Flywheel is classifiable under Heading 8483 50 90 of the First Schedule to the Customs Tariff Act, 1975. Case-Laws Customs Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467113