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of <h1>Supreme Court Affirms Classification of Gear Reduction Blanks Under Tariff Item 8483, Not Motor Vehicle Parts 8708.</h1> The classification of imported goods, specifically gear reduction blanks, under the Customs Tariff Act, 1975, was debated between tariff items 8483 and 8708. The Tribunal, referencing past cases, determined that gear box parts and clutches should be classified under tariff item 8483, which pertains to machinery parts, rather than 8708, which relates to motor vehicle parts. This decision was upheld by the Supreme Court, affirming the classification under 8483 as the correct categorization. The ruling emphasizes that parts of column type electric power steering systems should not be classified as motor vehicle parts under 8708.
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