Classification of Tire Pressure Monitoring System & Differential Pressure Sensors

In re Mahindra and Mahindra Rulings (CAAR Mumbai)

Introduction: In a recent ruling by the Customs Authority for Advance Ruling (CAAR) Mumbai, M/s Mahindra & Mahindra Ltd. sought clarification on the classification of Tire Pressure Monitoring Sensors (TPMS) and Differential Pressure Sensors (DPS). The applicant, a leading automobile manufacturer in the Indian market, filed the application on 26.06.2023, seeking advance rulings on the classification of these critical automotive components.

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