https://www.taxtmi.com/caselaws?id=800941 Electric steering-lock assemblies that immobilise a vehicle after operation for anti-theft purposes are accessories, rather than integral steering-system parts, where they neither transmit steering force nor control vehicle direction. They fall under the residual motor-vehicle parts and accessories entry, rather than the specific entry for steering wheels, steering columns or steering boxes. Revenue must support reclassification with cogent technical evidence. Where the declared description is complete and the classification dispute is bona fide, denial of preferential duty, differential duty, confiscation, redemption fine, extended limitation and penalties do not arise from the rejected reclassification. en-us Fri, 09 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800941 Electric steering-lock assemblies that immobilise a vehicle after operation for anti-theft purposes are accessories, rather than integral steering-system parts, where they neither transmit steering force nor control vehicle direction. They fall under the residual motor-vehicle parts and accessories entry, rather than the specific entry for steering wheels, steering columns or steering boxes. Revenue must support reclassification with cogent technical evidence. Where the declared description is complete and the classification dispute is bona fide, denial of preferential duty, differential duty, confiscation, redemption fine, extended limitation and penalties do not arise from the rejected reclassification. Case-Laws Customs Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800941