https://www.taxtmi.com/caselaws?id=788404 Whether imported DVRs are classifiable as aircraft parts or as video recorders turned on application of the suitability/principal-use test in Section notes to Chapters 85-88 and HSN Explanatory Notes; tribunal accepted factual finding that the DVRs were specifically engineered to interface with Hawk avionics and could not function as standalone commercial recorders, applied the principal-use approach consistent with higher-bench precedent and General Rule principles, and concluded the DVRs fall under the aircraft parts heading (CTH 88033000), setting aside reclassification to video apparatus. en-us Mon, 02 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788404 Whether imported DVRs are classifiable as aircraft parts or as video recorders turned on application of the suitability/principal-use test in Section notes to Chapters 85-88 and HSN Explanatory Notes; tribunal accepted factual finding that the DVRs were specifically engineered to interface with Hawk avionics and could not function as standalone commercial recorders, applied the principal-use approach consistent with higher-bench precedent and General Rule principles, and concluded the DVRs fall under the aircraft parts heading (CTH 88033000), setting aside reclassification to video apparatus. Case-Laws Customs Mon, 02 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788404