A Case Study on – Gears or Vehicle Parts?
Are differential gears 'gears' or vehicle parts? A case study on heading 84.83 vs 87.08, the three-condition test for vehicle parts, and… Read More →
Tariff (HSN) Classification Case Study
Case studies on classifying specific products, worked through the GRIs, Section and Chapter Notes and WCO Explanatory Notes to a heading or subheading.
Plastic Article or Part of an Analyser? A Case Study on Note 2(b) to Chapter 90
Is a single-use plastic micro-cuvette a plastic article or a part of an analyser? A case study on Note 2(b) to Chapter… Read More →
The Note That Outranks the Whole Nomenclature
The importer said the panels had no scaler IC to prove they were mere spares. That admission confirmed Heading 8524. A CESTAT… Read More →
When a Surfactant Fails Its Own Test
A surfactant that reduces surface tension but separates in water fails Chapter 34 Note 3. How CESTAT sent low-mole alcohol ethoxylates to… Read More →
When an Ore Looks Like a Battery Scrap
CESTAT Ahmedabad rejects lead scrap (7802) reclassification of imported lead concentrate (2607): nine conflicting lab reports, Section XV Note 8(a), burden of… Read More →
Case Study on GRI 2(a) and the “As Presented” Doctrine
How CESTAT applied GRI 2(a)'s "as presented" test to defeat a ₹56 cr CKD reclassification of e-scooter parts—because the battery, an EV's… Read More →
“Parts of General Use” in HS Classification – A Case Study
How CESTAT decided Johnson Lifts: why "parts of general use" like bolts, springs and lift locks follow their own HS heading—not the… Read More →
When a Shelf Is Just a Shelf
Supreme Court (2026 INSC 19): aluminium mushroom shelving classified as structures under HS 7610.90, not parts of machinery — a GRI sequencing… Read More →
When a Solvent Looks Like a Fuel
How India's Supreme Court classified n-Hexane under HS Chapter 29, not 27. A practical case study on GRI Rule 3(a), chapter notes,… Read More →