https://www.taxtmi.com/caselaws?id=788845 Imported bearing assemblies used solely as motor vehicle parts were classified under CTH 8708, because tariff classification had to be determined first from the section and chapter notes, and Section XVII read with Note 3 required application of the principal use test. On that basis, the goods were treated as motor vehicle parts rather than independently classifiable bearings under CTH 8482. Penalty was not sustainable where the dispute was confined to tariff interpretation and the recorded facts did not justify penal action; the penalty orders were therefore deleted. The note thus records a classification ruling in favour of motor vehicle parts treatment with consequential deletion of penalty. en-us Fri, 27 Mar 2026 00:00:00 +0530 Mon, 30 Mar 2026 08:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788845 Imported bearing assemblies used solely as motor vehicle parts were classified under CTH 8708, because tariff classification had to be determined first from the section and chapter notes, and Section XVII read with Note 3 required application of the principal use test. On that basis, the goods were treated as motor vehicle parts rather than independently classifiable bearings under CTH 8482. Penalty was not sustainable where the dispute was confined to tariff interpretation and the recorded facts did not justify penal action; the penalty orders were therefore deleted. The note thus records a classification ruling in favour of motor vehicle parts treatment with consequential deletion of penalty. Case-Laws Customs Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788845