CAAR Delhi ruling on classification of Inverter Assembly used in motor vehicles

In re Denso Haryana Private Limited (CAAR Delhi)

The classification of the Inverter Assembly used in motor vehicles, imported by the applicant, centers on determining the appropriate Customs Tariff Heading (CTH) and assessing eligibility for concessional duty benefits. The applicant contends that the Inverter Assembly should be classified under CTH 8504, specifically sub-heading 8504 40 10. This classification hinges on several key points, beginning with the function of the Inverter Assembly, which converts AC to DC and vice versa, a characteristic of static converters (electrical

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