Department failed to discharge burden of proof for classifying ECU under 8708 9090: CESTAT Chennai

Hyundai Motors India Ltd Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that since department has not discharged the burden of proof showing that Electronic Control Unit (ECU) is classifiable under CTH 8708 9090 hence the classification declared by the assessee will prevail. Thus, benefit of notification no. 46/2011 allowed. Facts- M/s. Hyundai Motor India Limited, Kanchipuram (HMIL), are engaged in the manufacture of passenger motor cars, under the brand name of “Hyundai”. They import various parts and accessories of passenger motor cars through Chennai ports. Int...