https://www.taxtmi.com/caselaws?id=467975 For customs classification, the tariff heading that most specifically and accurately describes the goods, read with the Section Notes, Chapter Notes and General Rules for Interpretation, must be applied. A DC vibration motor used inside a mobile phone was not covered by heading 8412 for non-electric engines and motors, heading 8479 for independent machinery with an individual function, or heading 8517 for telecommunication apparatus or its specially described parts. It was held to be a miniature electric motor falling within heading 8501, specifically 85011019. en-us Fri, 06 Dec 2024 00:00:00 +0530 Fri, 10 Apr 2026 20:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467975 For customs classification, the tariff heading that most specifically and accurately describes the goods, read with the Section Notes, Chapter Notes and General Rules for Interpretation, must be applied. A DC vibration motor used inside a mobile phone was not covered by heading 8412 for non-electric engines and motors, heading 8479 for independent machinery with an individual function, or heading 8517 for telecommunication apparatus or its specially described parts. It was held to be a miniature electric motor falling within heading 8501, specifically 85011019. Case-Laws Customs Fri, 06 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467975