https://www.taxtmi.com/caselaws?id=789693 Gas compressors designed solely for motor vehicle air-conditioning systems were classified under Heading 8708, as the specific Chapter 87 entry prevailed over the general Heading 8414 on a reading of the tariff scheme, Section Notes and interpretive rules. The challenge to that classification failed. Proceedings under Section 74 of the GST enactments were unsustainable because the dispute reflected a bona fide classification issue, not suppression or wilful misstatement; the matter was therefore reworked under Section 73 for fresh quantification. en-us Mon, 09 Feb 2026 00:00:00 +0530 Mon, 13 Apr 2026 07:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789693 Gas compressors designed solely for motor vehicle air-conditioning systems were classified under Heading 8708, as the specific Chapter 87 entry prevailed over the general Heading 8414 on a reading of the tariff scheme, Section Notes and interpretive rules. The challenge to that classification failed. Proceedings under Section 74 of the GST enactments were unsustainable because the dispute reflected a bona fide classification issue, not suppression or wilful misstatement; the matter was therefore reworked under Section 73 for fresh quantification. Case-Laws Customs Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789693