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Case Law Details

Case Name : In re Schaeffler India Limited (CAAR Mumbai)
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In re Schaeffler India Limited (CAAR Mumbai)

In the case of Schaeffler India Limited, the Customs Authority for Advance Rulings (CAAR) Mumbai reviewed the classification of the “Dual Mass Flywheel” (DMF) under the Customs Tariff Act, 1975. Schaeffler India sought an advance ruling to determine the appropriate classification of the DMF, a component used in vehicle driveline systems, particularly in manual transmission cars. The DMF’s primary function is to store and provide continuous energy to the driveline, with an additional benefit of reducing engine vibrations

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