In re Solterra Technologies Pvt Ltd (CAAR Delhi)
The applicant sought an advance ruling before the Customs Authority for Advance Rulings (CAAR), New Delhi, regarding the classification of Electric Vehicle Communication Controllers (EVCC) and the applicability of customs duty exemption under specified notifications for imports originating from the Republic of Korea.
The applicant is engaged in manufacturing electric chargers and importing components including EVCC and SECC. The EVCC is a communication device installed in electric vehicles that enables interaction with charging stations by receiving, converting, and transmitting signals in accordance with prescribed standards. It facilitates safe and efficient charging by acting as a communication interface between the vehicle and charging infrastructure.
The applicant sought clarity on whether EVCC should be classified under tariff item 8517 62 90 (communication apparatus) or 8708 90 99 (parts of motor vehicles), and whether exemption benefits would be available despite mismatch of HSN codes between Proof of Origin (POO) and Bill of Entry (BoE).
The applicant argued that EVCC performs functions of reception, conversion, and transmission of data over a wired network and thus qualifies as a communication apparatus under heading 8517. It further submitted that classification must be based on functional characteristics and relevant tariff rules, including the General Rules for Interpretation (GRI) and HSN explanatory notes.
