Driver Monitoring System Parts Classified Under CTH 8708, Not CTH 8512: CAAR Delhi

In re Mitsubishi Electric India Private Limited (CAAR Delhi) The Customs Authority for Advance Rulings (CAAR), Delhi considered three applications relating to the import of components of a Driver Monitoring System (DMS) from Japan, namely Cable, Unit Assembly and Controller Assembly. The applicant sought advance rulings on the appropriate tariff classification of each component under the First Schedule to the Customs Tariff Act, 1975, and their eligibility for exemption under Notification No. 69/2011-Customs dated 29.07.2011. The Port Commissionerate concurred with the applicant’s propos...