Telematics Control Unit classifiable under CTH 8517: CAAR Delhi

In Re Denso Haryana Private Limited (CAAR Delhi)

(a) Question 1: Whether the import of `Telematics Control Unit (TCU)’ is correctly classifiable under Customs Tariff Heading 85176290 of the First Schedule of the Customs Tariff Act, 1975?

Answer: The subject goods i.e. `Telematics Control Unit (TCU)’ is rightly classifiable under Customs Tariff Heading (CTH’) 8517 and more specifically under 8517 62 90.

(b) Question 2: Whether the Applicant is eligible to avail concessional rate of Basic Customs Duty (BCD) @0% as per S. No. 666 to NN 69/2011 dated 29.07.2011 on import of subject good subject to satisfaction of origin criteria that the goods are originating from Japan?

Answer: Yes, the applicant is eligible to avail concessional rate of Basic Customs Duty on import of the subject goods as per SI. No. 666 of Notification No 69/2011 – Customs dated 29.07.2011.

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