Automotive Brake System Classifiable as Accessory Due to Non-Essential Nature: CAAR Mumbai

HL Mando Anand India Pvt Ltd (CAAR Mumbai) The Customs Authority for Advance Rulings, Mumbai, examined an application filed by HL Mando Anand India Pvt Ltd seeking classification of the imported product “Integrated Dynamic Brake” (iDB). The applicant imports the product without further processing and resells it. The iDB is an electro-hydraulic braking system integrating multiple components such as sensors, ECU, motor, pump, piston, reservoir, and valve block into a single unit that regulates braking force and enhances vehicle safety and performance. The applicant argued that the product sh...