https://www.taxtmi.com/caselaws?id=794292 EPS-ECU and its parts were classified under heading 8708 as motor vehicle parts because the unit had no independent function and operated only as an integral part of the electric power steering system with the torque and speed sensors. The Tribunal treated the goods as specially designed for use in automobiles and found that they were not more specifically covered under headings 8537, 8543 or 9032. Applying the tariff scheme and relevant section notes, it accepted the Department's classification under CTH 8708 94 00 and rejected the competing residual classifications. en-us Wed, 01 Jul 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794292 EPS-ECU and its parts were classified under heading 8708 as motor vehicle parts because the unit had no independent function and operated only as an integral part of the electric power steering system with the torque and speed sensors. The Tribunal treated the goods as specially designed for use in automobiles and found that they were not more specifically covered under headings 8537, 8543 or 9032. Applying the tariff scheme and relevant section notes, it accepted the Department's classification under CTH 8708 94 00 and rejected the competing residual classifications. Case-Laws Customs Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794292