https://www.taxtmi.com/caselaws?id=788897 Imported Electronic Power Steering- Electronic Control Unit (EPS-ECU) was held to be classifiable as a part of the motor vehicle power steering system under CTI 8708 94 00, not as an apparatus of Chapter 90 under CTI 9032 90 00. The Tribunal applied its earlier final order in the appellant's own case, noting that the present goods were identical to those already considered and that later decisions on different ECUs did not displace that position because classification depends on the specific goods. The earlier classification ruling therefore continued to govern, and the Revenue's view was upheld. en-us Mon, 30 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788897 Imported Electronic Power Steering- Electronic Control Unit (EPS-ECU) was held to be classifiable as a part of the motor vehicle power steering system under CTI 8708 94 00, not as an apparatus of Chapter 90 under CTI 9032 90 00. The Tribunal applied its earlier final order in the appellant's own case, noting that the present goods were identical to those already considered and that later decisions on different ECUs did not displace that position because classification depends on the specific goods. The earlier classification ruling therefore continued to govern, and the Revenue's view was upheld. Case-Laws Customs Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788897