{"id":6062,"date":"2025-09-24T17:50:53","date_gmt":"2025-09-24T12:20:53","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=6062"},"modified":"2025-09-24T17:50:53","modified_gmt":"2025-09-24T12:20:53","slug":"cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00","title":{"rendered":"Cap Sub Assembly for Door Handle Falls Under CTH 8708 29 00"},"content":{"rendered":"<pre><strong>Case Details:<a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000408699\/cap-sub-assembly-for-door-outside-handle-is-to-be-classified-under-cth-8708-29-00\"> <span class=\"TextRun SCXW92355449 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW92355449 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">Aisin Automotive Haryana Pvt. Ltd. vs. Commissioner of Customs, Delhi (2025) 34 Centax 250 (Tri.-Del)<\/span><\/span><span class=\"EOP SCXW92355449 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Dr Rachna Gupta<\/strong>, Member (J) &amp; <strong>Ms Hemambika R. Priya<\/strong>, Member (T)<\/li>\n<li><strong>S\/Shri Rajat Mittal<\/strong>, <strong>Onkar Sharma<\/strong> &amp;\u00a0<strong>Suprateek Neogi,<\/strong> Advs. for the Appellant<\/li>\n<li><strong>Shri Nagendra Yadav<\/strong>, Authorized Representative, for the Respondent<\/li>\n<\/ul>\n<h2><em style=\"font-size: 28px;\">Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW104614264 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW104614264 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The appellant, engaged in import of motor vehicle parts, imported goods described as \u2018<\/span><\/span><span class=\"TextRun SCXW104614264 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW104614264 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Cap-Sub-Assy Fr Door Outside Handle<\/span><\/span><span class=\"TextRun SCXW104614264 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW104614264 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u2019 and claimed a different tariff classification to avail exemption. The Department contended that the goods were solely and principally designed for motor vehicles, had no independent usage, and were essentially door handles in an incomplete form. Reliance was placed on Section Note 3 of Section XVII, HSN Explanatory Note B of Heading 87.08, Rule 3(a) of the General Rules of Interpretation (GIR), and Rule 2(a) of GIR, to argue that such sub-assemblies had the essential character of finished door handles. The issue raised was whether the imported sub-assembly could be classified as a finished door handle under Customs Tariff Item 8708 29 00 of the Customs Tariff Act, 1975. The matter was accordingly placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).<\/span><\/span><span class=\"EOP SCXW104614264 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>\u00a0CESTAT Held\u00a0<\/em><\/h2>\n<p><span class=\"TextRun SCXW203595833 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW203595833 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,469777929,&quot;Body-All Documents Char&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\" data-ccp-parastyle-linked-defn=\"{&quot;ObjectId&quot;:&quot;d1cb5994-2cf1-5883-8af4-faa182bd9769|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777843,&quot;Calibri&quot;,469777844,&quot;Book Antiqua&quot;,201341986,&quot;1&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,268442635,&quot;24&quot;,469775450,&quot;Body-All Documents Char&quot;,201340122,&quot;1&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocumentsChar&quot;,335572020,&quot;1&quot;,134231262,&quot;true&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,469777929,&quot;Body-All Documents&quot;,469778324,&quot;Default Paragraph Font&quot;]}\">The CESTAT held that the imported goods, being sub-assemblies exclusively designed for motor vehicle doors, were in the nature of finished door handles and thus classifiable under Customs Tariff Item 8708 29 00. The Tribunal reasoned that as per Rule 2(a) of GIR, an incomplete or unfinished article which has the essential character of the finished article is to be treated as complete, and in the present case, the addition of plastic material to affix the handle did not alter its essential function. Applying Rule 3(a) of GIR, the Tribunal concluded that the specific description of \u2018<\/span><\/span><span class=\"TextRun SCXW203595833 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW203595833 BCX0\" data-ccp-parastyle=\"Body-All Documents\">finished door handle<\/span><\/span><span class=\"TextRun SCXW203595833 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW203595833 BCX0\" data-ccp-parastyle=\"Body-All Documents\">\u2019 prevailed. The Tribunal further upheld the demand for interest on the ground that differential duty was payable consequent upon proper classification.<\/span><\/span><span class=\"EOP SCXW203595833 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><em>List Of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2000%20(122)%20E.L.T.%20908%20(Tribunal)&amp;itemType=AP\">B.E. Office Automation Products v. Commissioner<\/a> \u2014 2000 (122) E.L.T. 908 (Tribunal) \u2014 Referred [Para 3.2]<\/li>\n<li>Bhavnagar University v. Palitana Sugar Mills Pvt. Ltd. \u2014 AIR 2003 SC 511 \u2014 Referred [Para 3.5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(325)%20E.L.T.%20471%20(S.C.)&amp;itemType=AP\">Cast Metal Industries Pvt. Ltd. v. Commissioner<\/a> \u2014 2015 (325) E.L.T. 471 (S.C.) \u2014 Relied on [Para 15]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(279)%20E.L.T.%20209%20(Kar.)&amp;itemType=AP\">Commissioner v. Bill Forge (P) Ltd.<\/a> \u2014 2012 (279) E.L.T. 209 (Kar.) \u2014 Referred [Para 3.7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2000%20(119)%20E.L.T.%204%20(S.C.)%20%E2%80%94&amp;itemType=AP\">Commissioner v. Jayathi Krishna and Co.<\/a> \u2014 2000 (119) E.L.T. 4 (S.C.) \u2014 Referred [Para 3.7]<\/li>\n<li>Commissioner v. Pearl Insulation Ltd. \u2014 2012 (281) E.L.T. 192 (Kar.) \u2014 Referred [Para 3.7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2011%20(22)%20S.T.R.%20437%20(Tribunal)&amp;itemType=AP\">Commissioner v. Qualcomm India Pvt. Ltd<\/a>. \u2014 2011 (22) S.T.R. 437 (Tribunal) \u2014 Referred [Para 3.1]<\/li>\n<li>Commissioner v. San Transmissions \u2014 1999 (107) E.L.T. 482 (Tribunal) \u2014 Referred [Para 3.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20(231)%20E.L.T.%20385%20(S.C.)&amp;itemType=AP\">Commissioner v. Sony India Ltd.<\/a> \u2014 2008 (231) E.L.T. 385 (S.C.) \u2014 Referred [Para 3.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(372)%20E.L.T.%20465%20(S.C.)&amp;itemType=AP\">Commissioner v. Uni Products India Ltd.<\/a> \u2014 2020 (372) E.L.T. 465 (S.C.) \u2014 Relied on [Paras 3.3, 10]<\/li>\n<li>HSBC Electronic Data Processing (India) Pvt. Ltd. v. Commissioner \u2014 2014 (34) S.T.R. 577 (Tribunal) \u2014 Referred [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(368)%20E.L.T.%20216%20(S.C.)%20%E2%80%94&amp;itemType=AP\">ITC Limited v. Commissioner<\/a> \u2014 2019 (368) E.L.T. 216 (S.C.) \u2014 Inapplicable [Paras 3, 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(204)%20E.L.T.%20450%20(Tribunal)&amp;itemType=AP\">L.G. Electronics India Pvt. Ltd. v. Commissioner<\/a> \u2014 2006 (204) E.L.T. 450 (Tribunal) \u2014 Referred [Para 3.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2002%20(139)%20E.L.T.%20529%20(M.P.)&amp;itemType=AP\">National Steel Industries Ltd. v. Union of India<\/a> \u2014 2002 (139) E.L.T. 529 (M.P.) \u2014 Referred [Para 3.7]<\/li>\n<li>PDS Logistics International Pvt. Ltd. v. Commissioner \u2014 2006 (4) S.T.R. 538 (Tri. &#8211; Bang.) \u2014 Referred [Para 3.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1996%20(88)%20E.L.T.%2012%20(S.C.)&amp;itemType=AP\">Pratibha Processors v. Union of India<\/a> \u2014 1996 (88) E.L.T. 12 (S.C.) \u2014 Relied on [Paras 3.7, 16]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2021%20(377)%20E.L.T.%20454%20(Tribunal)&amp;itemType=AP\">S.K. Timber &amp; Company v. Commissioner<\/a> \u2014 2021 (377) E.L.T. 454 (Tribunal) \u2014 Referred [Para 3]<\/li>\n<li>Sony India Ltd. v. Commissioner \u2014 2002 (143) E.L.T. 411 (Tribunal-LB) \u2014 Referred [Para 3.2]<\/li>\n<li>Space Age Engg. Projects (P) Ltd. v. Collector \u2014 1995 (78) E.L.T. 544 (Tribunal) \u2014 Referred [Para 3.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2002%20(145)%20E.L.T.%20537%20(Tribunal)&amp;itemType=AP\">Texla Enterprises v. Commissioner<\/a> \u2014 2002 (145) E.L.T. 537 (Tribunal) \u2014 Referred [Para 3.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2022%20(382)%20E.L.T.%20442%20(S.C.)&amp;itemType=AP\">Thermax Ltd. v. Commissioner of Central Excise, Pune-1<\/a> \u2014 2022 (382) E.L.T. 442 (S.C.) \u2014 Relied on [Para 9]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2021%20(376)%20E.L.T.%2014%20(S.C.)&amp;itemType=AP\">Westinghouse Saxby Farmer Ltd. v. Commissioner<\/a> \u2014 2021 (376) E.L.T. 14 (S.C.) \u2014 Relied on [Para 14<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Aisin Automotive Haryana Pvt. Ltd. vs. Commissioner of Customs, Delhi&hellip;<\/p>\n","protected":false},"author":16,"featured_media":6079,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-6062","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cap Sub Assembly for Door Handle Falls Under CTH 8708 29 00<\/title>\n<meta name=\"description\" content=\"CESTAT rules that Cap Sub Assembly for door outside handle falls under Customs Tariff Heading 8708 29 00, covering parts and accessories of motor vehicles.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cap Sub Assembly for Door Handle Falls Under CTH 8708 29 00\" \/>\n<meta property=\"og:description\" content=\"CESTAT rules that Cap Sub Assembly for door outside handle falls under Customs Tariff Heading 8708 29 00, covering parts and accessories of motor vehicles.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-24T12:20:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/09\/1.-Cap-Sub-Assembly-for-Door-Handle-Falls-Under-CTH-8708-29-00.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Koyna Goswami\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Koyna Goswami\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00\"},\"author\":{\"name\":\"Koyna Goswami\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a\"},\"headline\":\"Cap Sub Assembly for Door Handle Falls Under CTH 8708 29 00\",\"datePublished\":\"2025-09-24T12:20:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00\"},\"wordCount\":595,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/09\/1.-Cap-Sub-Assembly-for-Door-Handle-Falls-Under-CTH-8708-29-00.jpg\",\"articleSection\":[\"Customs\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00\",\"name\":\"Cap Sub Assembly for Door Handle Falls Under CTH 8708 29 00\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/09\/1.-Cap-Sub-Assembly-for-Door-Handle-Falls-Under-CTH-8708-29-00.jpg\",\"datePublished\":\"2025-09-24T12:20:53+00:00\",\"description\":\"CESTAT rules that Cap Sub Assembly for door outside handle falls under Customs Tariff Heading 8708 29 00, covering parts and accessories of motor vehicles.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/09\/1.-Cap-Sub-Assembly-for-Door-Handle-Falls-Under-CTH-8708-29-00.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/09\/1.-Cap-Sub-Assembly-for-Door-Handle-Falls-Under-CTH-8708-29-00.jpg\",\"width\":920,\"height\":540,\"caption\":\"Cap Sub Assembly classification CTH 8708 29 00\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cap Sub Assembly for Door Handle Falls Under CTH 8708 29 00\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a\",\"name\":\"Koyna Goswami\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g\",\"caption\":\"Koyna Goswami\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/koyna\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Cap Sub Assembly for Door Handle Falls Under CTH 8708 29 00","description":"CESTAT rules that Cap Sub Assembly for door outside handle falls under Customs Tariff Heading 8708 29 00, covering parts and accessories of motor vehicles.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00","og_locale":"en_US","og_type":"article","og_title":"Cap Sub Assembly for Door Handle Falls Under CTH 8708 29 00","og_description":"CESTAT rules that Cap Sub Assembly for door outside handle falls under Customs Tariff Heading 8708 29 00, covering parts and accessories of motor vehicles.","og_url":"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2025-09-24T12:20:53+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/09\/1.-Cap-Sub-Assembly-for-Door-Handle-Falls-Under-CTH-8708-29-00.jpg","type":"image\/jpeg"}],"author":"Koyna Goswami","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Koyna Goswami","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00"},"author":{"name":"Koyna Goswami","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a"},"headline":"Cap Sub Assembly for Door Handle Falls Under CTH 8708 29 00","datePublished":"2025-09-24T12:20:53+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00"},"wordCount":595,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/09\/1.-Cap-Sub-Assembly-for-Door-Handle-Falls-Under-CTH-8708-29-00.jpg","articleSection":["Customs","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00","url":"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00","name":"Cap Sub Assembly for Door Handle Falls Under CTH 8708 29 00","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/09\/1.-Cap-Sub-Assembly-for-Door-Handle-Falls-Under-CTH-8708-29-00.jpg","datePublished":"2025-09-24T12:20:53+00:00","description":"CESTAT rules that Cap Sub Assembly for door outside handle falls under Customs Tariff Heading 8708 29 00, covering parts and accessories of motor vehicles.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/09\/1.-Cap-Sub-Assembly-for-Door-Handle-Falls-Under-CTH-8708-29-00.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2025\/09\/1.-Cap-Sub-Assembly-for-Door-Handle-Falls-Under-CTH-8708-29-00.jpg","width":920,"height":540,"caption":"Cap Sub Assembly classification CTH 8708 29 00"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/cap-sub-assembly-for-door-handle-falls-under-cth-8708-29-00#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Cap Sub Assembly for Door Handle Falls Under CTH 8708 29 00"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/969e369d040b346ae1be58ac6cdd103a","name":"Koyna Goswami","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/8e66b12eb5198403b3252951dae8e25f?s=96&d=mm&r=g","caption":"Koyna Goswami"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/koyna"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/6062","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=6062"}],"version-history":[{"count":1,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/6062\/revisions"}],"predecessor-version":[{"id":6064,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/6062\/revisions\/6064"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/6079"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=6062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=6062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=6062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}