https://www.taxtmi.com/caselaws?id=52070 Hinges and similar components manufactured for motor vehicles were held to fall under Heading 8302.00 as base metal fittings, not under Heading 8708.00 as motor vehicle parts and accessories. The classification turned on the scope of Heading 8302.00 and the HSN Explanatory Notes, which treat base metal mountings and fittings for doors and similar uses as covered by that heading even when designed for a specific application, including automobile door hinges. The text also notes the general principle that tariff classification should follow HSN Explanatory Notes unless the Central Excise Tariff shows a contrary intention. en-us Thu, 14 Aug 2003 00:00:00 +0530 Thu, 30 Sep 2010 16:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52070 Hinges and similar components manufactured for motor vehicles were held to fall under Heading 8302.00 as base metal fittings, not under Heading 8708.00 as motor vehicle parts and accessories. The classification turned on the scope of Heading 8302.00 and the HSN Explanatory Notes, which treat base metal mountings and fittings for doors and similar uses as covered by that heading even when designed for a specific application, including automobile door hinges. The text also notes the general principle that tariff classification should follow HSN Explanatory Notes unless the Central Excise Tariff shows a contrary intention. Case-Laws Central Excise Thu, 14 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52070