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Electric Motor Parts Not Classifiable as Auto Parts Due to Chapter 85 Exclusion: CAAR Mumbai
Case Law Details
- Case Name
- In re Valeo India Private Limited (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re Valeo India Private Limited (CAAR Mumbai)
The Customs Authority for Advance Rulings (CAAR), Mumbai, issued an advance ruling dated 23 December 2025 on an application filed under Section 28H of the Customs Act, 1962, seeking determination of the customs classification of various imported components of an electric motor (cMotor) used in the 3-in-1 electric axle (e-Axle) of electric vehicles.
Background and Application
The applicant proposed to import 24 different components forming part of an electric motor. These components are intended for use solely or principally in the assembly of an ...
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