https://www.taxtmi.com/caselaws?id=790777 An article predominantly made of vulcanised rubber, falling within the exclusion for joints, washers and similar goods under Section Note 2(a) to Section XVII, could not be classified as a motor vehicle part merely because it was used in an automobile; lip seal was therefore classified under CTI 4016 93 30. The extended period of limitation and consequential penalty were unsustainable because a classification dispute, without evidence of collusion, wilful misstatement or suppression with intent to evade duty, does not satisfy the statutory threshold. The valuation issue and the disputes concerning heater and CAM were remanded for fresh verification and adjudication after examination of freight certificates and the appellant's explanations. en-us Mon, 27 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790777 An article predominantly made of vulcanised rubber, falling within the exclusion for joints, washers and similar goods under Section Note 2(a) to Section XVII, could not be classified as a motor vehicle part merely because it was used in an automobile; lip seal was therefore classified under CTI 4016 93 30. The extended period of limitation and consequential penalty were unsustainable because a classification dispute, without evidence of collusion, wilful misstatement or suppression with intent to evade duty, does not satisfy the statutory threshold. The valuation issue and the disputes concerning heater and CAM were remanded for fresh verification and adjudication after examination of freight certificates and the appellant's explanations. Case-Laws Customs Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790777