CAAR Ruling on VCU/PCU Classification for EVs

In re Valeo India Private Limited (CAAR Mumbai)

The Customs Authority for Advance Rulings (CAAR), Mumbai, recently issued a ruling on the classification of Vehicle Control Units (VCU) or Powertrain Control Units (PCU) imported by Valeo India Private Limited. These units, described as the central controllers managing subsystems like motor drive, battery management, and communication in electric two-wheelers, three-wheelers, and light four-wheelers, were subject to a classification query under the Customs Tariff Act, 1975.

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