Classification of Raw Silicon Carbide Bricks for DPF application: CAAR Ruling

In re Ibiden Singapore Pte Limited (CAAR Mumbai) The Customs Authority for Advance Rulings (CAAR) in Mumbai recently delivered a decision on the classification of raw silicon carbide bricks used in diesel particulate filters (DPF) in the case of Ibiden Singapore Pte Limited. This decision is crucial for determining the correct customs duty applicable to these goods upon their import into India. Product Background and Classification Challenge The product in question is a “Silicon Carbide Brick” utilized in DPF applications. Silicon carbide bricks are refractory materials, meaning th...