https://www.taxtmi.com/caselaws?id=467113 Dual mass flywheel is classifiable as a flywheel under heading 8483 50 90 because it is an article specifically covered by that heading and functions in the drivetrain and engine system by storing rotational energy and smoothing torque variation. Applying Rule 1 of the General Rules for Interpretation, the relevant section and chapter notes, and the HSN Explanatory Notes, the ruling holds that Note 2(a) of Section XVI supports classification in the goods' own heading. Note 2(e) of Section XVII excludes internal engine parts, including flywheels, from heading 8708 when they are integral engine components, so classification under heading 8708 is rejected. 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 classifiable as a flywheel under heading 8483 50 90 because it is an article specifically covered by that heading and functions in the drivetrain and engine system by storing rotational energy and smoothing torque variation. Applying Rule 1 of the General Rules for Interpretation, the relevant section and chapter notes, and the HSN Explanatory Notes, the ruling holds that Note 2(a) of Section XVI supports classification in the goods' own heading. Note 2(e) of Section XVII excludes internal engine parts, including flywheels, from heading 8708 when they are integral engine components, so classification under heading 8708 is rejected. Case-Laws Customs Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467113