In re Valeo India Private Limited (CAAR Mumbai)
The Customs Authority for Advance Rulings (CAAR), Mumbai, issued an advance ruling dated 23 December 2025 on an application filed under Section 28H of the Customs Act, 1962, seeking determination of the customs classification of various imported components of an electric motor (cMotor) used in the 3-in-1 electric axle (e-Axle) of electric vehicles.
Background and Application
The applicant proposed to import 24 different components forming part of an electric motor. These components are intended for use solely or principally in the assembly of an electric motor, which in turn forms part of a 3-in-1 e-Axle system integrating an electric motor, inverter, and reducer in a single housing. While some components required for the complete electric motor are procured domestically, the ruling was sought only for the imported components, which arrive through multiple consignments and purchase orders.
The applicant clarified that the electric motor used in the e-Axle is an alternating current (AC) motor with an output of 65 kW, receiving DC power from a battery that is converted into AC power through an inverter. The application did not seek classification of the fully assembled motor but only of the individual imported parts.
