https://www.taxtmi.com/caselaws?id=790026 Imported integrated dynamic brake module for motor vehicles was classified as a specific brake-related part under heading 8708 because Rule 1, the Section and Chapter Notes, and the HSN Explanatory Notes showed it to be an automotive composite unit designed exclusively for vehicles. Heading 9032 was rejected since the product did not autonomously regulate or control a variable as required for Chapter 90. Heading 8413 was rejected because the pumping element was only an integrated component, not the essential character of the article. Heading 8479 was rejected because the goods had a specific description elsewhere and were not a residual machine. Classification fell under CTI 87089900. 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 Imported integrated dynamic brake module for motor vehicles was classified as a specific brake-related part under heading 8708 because Rule 1, the Section and Chapter Notes, and the HSN Explanatory Notes showed it to be an automotive composite unit designed exclusively for vehicles. Heading 9032 was rejected since the product did not autonomously regulate or control a variable as required for Chapter 90. Heading 8413 was rejected because the pumping element was only an integrated component, not the essential character of the article. Heading 8479 was rejected because the goods had a specific description elsewhere and were not a residual machine. Classification fell under CTI 87089900. Case-Laws Customs Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790026