https://www.taxtmi.com/caselaws?id=790026 Integrated Dynamic Brake, a one-box electro-hydraulic system designed exclusively for motor vehicles, is classified under CTI 87089900 as a brake-related motor-vehicle part or accessory. Applying Rule 1 of the General Rules for Interpretation, relevant Notes and HSN Explanatory Notes, heading 9032 does not apply because the unit is not an automatic regulating or controlling apparatus. Heading 8413 does not apply because the pump is an integrated component rather than the article's essential character, while heading 8479 does not apply because a specific description exists elsewhere. Section XVII exclusions do not displace classification under heading 8708. en-us Mon, 13 Apr 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790026 Integrated Dynamic Brake, a one-box electro-hydraulic system designed exclusively for motor vehicles, is classified under CTI 87089900 as a brake-related motor-vehicle part or accessory. Applying Rule 1 of the General Rules for Interpretation, relevant Notes and HSN Explanatory Notes, heading 9032 does not apply because the unit is not an automatic regulating or controlling apparatus. Heading 8413 does not apply because the pump is an integrated component rather than the article's essential character, while heading 8479 does not apply because a specific description exists elsewhere. Section XVII exclusions do not displace classification under heading 8708. Case-Laws Customs Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790026