Clutch Cylinders Classified as Vehicle Parts, Not Hydraulic Motors, Rules CAAR

In re Valeo India Private Limited (CAAR Mumbai)

Customs Authority for Advance Rulings (CAAR) in Mumbai has determined that Clutch Master Cylinders (CMC) and Concentric Slave Cylinders (CSC), components essential for a vehicle’s transmission system, are to be classified under Customs Tariff Heading (CTH) 8708 as “parts and accessories of motor vehicles.” The ruling, in the case of In re Valeo India Private Limited, rejected the applicant’s proposal to classify the goods under CTH 8412, which pertains to “other engines

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