Smartra immobiliser a Vehicle Theft Prevention Security Device classifiable under CTH 8708

Commissioner of Customs Vs Bosch Limited (CESTAT Bangalore) CESTAT Bangalore held that since the smartra immobiliser is only a security device to prevent a vehicle from being stolen it is rightly classifiable under Chapter Heading 8708 as parts of motor vehicle. Facts- The respondent, M/s. Bosch Limited imported Smartra Immobilisers classifying the same under Chapter Heading 8536 5090 as automatic regulating and controlling instrument and apparatus. From the catalogue submitted by the respondent, the imported item vehicle immobiliser system consisted of key head with transponder, antenna, Smar...