Case Law Details
In re Tata Motors Ltd. (CAAR Mumbai)
In a recent ruling by the Customs Authority for Advance Rulings (CAAR) Mumbai, the classification of a ‘Urea Injector’ has been deliberated upon and adjudicated. The case, titled In re Tata Motors Ltd., sought clarification on the appropriate classification of the said injector, which is an integral component in the Urea Dosing and Injection System utilized in commercial vehicles.
Background and Applicant’s Submission:
The applicant, Tata Motors Ltd., a prominent automobile manufacturer, filed an application seeking an advance ruling on the classification of the ‘Urea Injector.’ They argued that the injector, a crucial part of the Urea Dosing and Injection System, is primarily responsible for dosing and spraying the precise amount of urea required for Selective Catalytic Reduction (SCR) reactions with Nitrogen Oxide (NOx) emissions. The applicant contended that the injector should be classified under sub-heading 84249000 of the Customs Tariff Act, 1975, which pertains to mechanical appliances for projecting, dispersing, or spraying liquids or powders.
Analysis and Decision:
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