Engine Oil Cooler Classifiable as Heat Exchange Unit Due to Specific Functional Design: CAAR Mumbai

In re Modine Thermal Systems Private Limited (CAAR Mumbai) In Customs Authority for Advance Rulings, Mumbai, the applicant sought an advance ruling on the correct customs classification of Aluminium Layered Oil Coolers proposed to be imported for use in automotive engines. The product is a plate-type heat exchanger made of brazed aluminium plates, designed to cool engine oil by indirect heat transfer to a coolant flowing through parallel channels. Its function is to regulate oil temperature, preserve lubrication properties, prevent thermal degradation, and enhance engine efficiency. The applic...