Case Law Details
In re Tata Motors Ltd. (CAAR Mumbai)
CAAR held that the differential pressure sensor and tyre pressure monitoring system merit classification under sub-heading 90262000 of the first schedule of the Customs Tariff Act, 1975.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s Tata Motors Ltd. filed an application on 27.01.2022 seeking advance rulings on the classification of differential pressure sensors and tyre pressure monitoring sensors.
2. The applicant is an automobile manufacturer and inter-alia engaged in the manufacturing of commercial vehicles and parts thereof for sale within India and abroad. For manufacturing such vehicles, the applicant is importing different types of pressure sensors viz, differentiustal pressure sensors (DPS) and tyre pressure monitoring sensors (TPMS).
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