https://www.taxtmi.com/caselaws?id=789641 Composite goods designed primarily for mobility of physically disabled persons were classified by their essential character under the General Rules for Interpretation. The toileting facility was treated as an additional convenience, so the goods were held classifiable as wheelchairs under CTH 87139090 and not as commode chairs under CTH 9402. On that basis, the exemption under Notification No. 12/2012-Cus. was held applicable, because the notification covered wheelchairs for disabled persons and no unstated restriction could be imported to deny relief merely due to the added toileting feature. The lower appellate classification was upheld. en-us Fri, 10 Apr 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789641 Composite goods designed primarily for mobility of physically disabled persons were classified by their essential character under the General Rules for Interpretation. The toileting facility was treated as an additional convenience, so the goods were held classifiable as wheelchairs under CTH 87139090 and not as commode chairs under CTH 9402. On that basis, the exemption under Notification No. 12/2012-Cus. was held applicable, because the notification covered wheelchairs for disabled persons and no unstated restriction could be imported to deny relief merely due to the added toileting feature. The lower appellate classification was upheld. Case-Laws Customs Fri, 10 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789641