https://www.taxtmi.com/caselaws?id=51139 The Tribunal ruled in favor of the appellants, classifying the car alarm and locking system as a car lock under Customs Tariff Heading 8301.20. The decision was based on the determination that the locking system was the main component in the combination product, emphasizing its importance for the security of movable property like cars. The appeal was allowed, providing consequential relief to the appellants in line with the classification under Heading 8301.20. en-us Tue, 26 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 10:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51139 The Tribunal ruled in favor of the appellants, classifying the car alarm and locking system as a car lock under Customs Tariff Heading 8301.20. The decision was based on the determination that the locking system was the main component in the combination product, emphasizing its importance for the security of movable property like cars. The appeal was allowed, providing consequential relief to the appellants in line with the classification under Heading 8301.20. Case-Laws Customs Tue, 26 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51139