https://www.taxtmi.com/caselaws?id=794709 A component expressly covered by a specific tariff heading must be classified there: the PVC-insulated cable fitted with connectors fell within CTI 8544 42 20 and was eligible for exemption under S. No. 733 of Notification No. 69/2011-Customs. By contrast, the Unit Assembly and Controller Assembly merely captured or processed data and did not themselves generate the warning or signal required for Heading 8512. As no specific Chapter 85 heading applied to those sub-assemblies, they were classified as motor-vehicle parts under CTI 8708 99 00. en-us Mon, 06 Jul 2026 00:00:00 +0530 Fri, 10 Jul 2026 07:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794709 A component expressly covered by a specific tariff heading must be classified there: the PVC-insulated cable fitted with connectors fell within CTI 8544 42 20 and was eligible for exemption under S. No. 733 of Notification No. 69/2011-Customs. By contrast, the Unit Assembly and Controller Assembly merely captured or processed data and did not themselves generate the warning or signal required for Heading 8512. As no specific Chapter 85 heading applied to those sub-assemblies, they were classified as motor-vehicle parts under CTI 8708 99 00. Case-Laws Customs Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794709