https://www.taxtmi.com/caselaws?id=790164 Electric Vehicle Communication Controllers were classified under CTI 8517 62 90 because they function as communication apparatus for receiving, converting and transmitting data, and the specific Chapter 85 entry prevails over the more general Chapter 87 parts-and-accessories heading. Chapter 87 was therefore inapplicable. Preferential customs duty benefit under the India-Korea arrangement was found to depend on compliance with rules of origin and the prescribed documentary requirements, including consistency between the Proof of Origin and the Bill of Entry. A mismatch in tariff classification between those documents prevents verification of the origin claim, so the exemption is not admissible. en-us Wed, 08 Apr 2026 00:00:00 +0530 Tue, 21 Apr 2026 08:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790164 Electric Vehicle Communication Controllers were classified under CTI 8517 62 90 because they function as communication apparatus for receiving, converting and transmitting data, and the specific Chapter 85 entry prevails over the more general Chapter 87 parts-and-accessories heading. Chapter 87 was therefore inapplicable. Preferential customs duty benefit under the India-Korea arrangement was found to depend on compliance with rules of origin and the prescribed documentary requirements, including consistency between the Proof of Origin and the Bill of Entry. A mismatch in tariff classification between those documents prevents verification of the origin claim, so the exemption is not admissible. Case-Laws Customs Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790164