Case Law Details
Case Name : In re Valeo India Private Limited (CAAR Mumbai)
Related Assessment Year :
Courts :
Advance Rulings CAAR
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In re Valeo India Private Limited (CAAR Mumbai)
Background
Valeo India Pvt. Ltd. approached the Customs Authority for Advance Rulings (CAAR), Mumbai, seeking classification of “parts of ultrasonic parking sensors” under the Customs Tariff Act, 1975. The issue centered on whether the goods fell under CTH 8512 (electrical signalling equipment for motor vehicles), CTH 8541 (semiconductor devices), CTH 8708 (automobile parts), or another heading.
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