Electrical Components Not Classifiable as EV Parts Due to Specific Tariff Coverage: CAAR Mumbai

In re Valeo India Private Limited (CAAR Mumbai)

The Customs Authority for Advance Rulings (CAAR), Mumbai examined the classification of various electronic and electrical components proposed to be imported by the applicant for manufacturing a “Combo 3-in-1” unit comprising an On-Board Charger (OBC), DC/DC Converter and Power Distribution Unit (PDU), intended for use in electric vehicles. The issue before the Authority was whether the subject goods could be classified as parts of the Combo 3-in-1 unit or as parts of motor vehicles, or whether they

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