Automotive Inverter Assembly Units Classifiable Under 85044090: CAAR Delhi

In re Mitsubishi Electric Automotive India Private Limited (CAAR Delhi) The Customs Authority for Advance Rulings (CAAR), Delhi, examined an application filed by Mitsubishi Electric Automotive India Pvt. Ltd. seeking classification of “Inverter Assembly Units” (IAUs) proposed to be imported from Japan and eligibility for customs duty exemption under Notification No. 69/2011-Cus. Product Description The IAUs are critical electronic sub-assemblies used in Mild Hybrid Electric Vehicles (MHEVs) as part of the Motor Generator Unit (MGU). They manage the electrical energy flow within the hybrid ...