Electronic Control Units for Electronic Power Steering classifiable under CTI 8708 94 00: CESTAT Delhi

Mitsubishi Electric Automotive India Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that Electronic Control Units for Electronic Power Steering (EPS-ECU) and its sub-assembly are correctly classifiable under Customs Tariff Heading 8708 94 00. Facts- The appellant manufactures and supplies parts of automobiles and for this purpose it imported “electronic control units for electronic power steering” (EPS – ECU) and its parts through 127 bills of entry. The appellant classified the goods under Customs Tariff Item3 8708 9400 as parts and accessories of motor vehicles in ...