Classification of Assy Guide Rails as Motor Vehicle Parts – CAAR Mumbai Ruling

In re Inalfa Gabriel Sunroof Systems Private Limited (CAAR Mumbai) In a recent ruling, the Customs Authority for Advance Rulings (CAAR) in Mumbai addressed the classification of “Assy Guide Rails” under the Customs Tariff Act, 1975. The issue arose from an advance ruling request by Inalfa Gabriel Sunroof Systems Private Limited, which sought clarification on whether the Assy Guide Rail, a component used in automobile sunroof assemblies, could be classified as a part of motor vehicles under the Customs Tariff Item (CTI) 87089900. The applicant contended that the Assy Guide Rails are...