https://www.taxtmi.com/caselaws?id=788845 Imported bearing assemblies designed and used solely or principally as motor vehicle parts fall under CTH 8708 rather than CTH 8482. Classification must first follow the relevant tariff section and chapter notes; Section XVI and Section XVII, read with Note 3 to Section XVII, require application of the principal use test before resorting to the General Rules for Interpretation. The classification of the goods as motor vehicle parts is therefore sustained. Penalty is not sustainable merely because of a tariff-classification dispute where the recorded facts show no additional basis for penal action; the penalties are consequently set aside. 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 designed and used solely or principally as motor vehicle parts fall under CTH 8708 rather than CTH 8482. Classification must first follow the relevant tariff section and chapter notes; Section XVI and Section XVII, read with Note 3 to Section XVII, require application of the principal use test before resorting to the General Rules for Interpretation. The classification of the goods as motor vehicle parts is therefore sustained. Penalty is not sustainable merely because of a tariff-classification dispute where the recorded facts show no additional basis for penal action; the penalties are consequently set aside. Case-Laws Customs Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788845