EV Communication Device Classifiable as Data Transmission Equipment Due to Core Functionality

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 recei...