Electronic Automatic Regulators classifiable under 87089900: CESTAT Delhi

Continental Automotive Brake Systems India Private Limited Vs Commissioner of Customs (CESTAT Delhi)

The classification of Electronic Control Units (ECUs) has sparked a contentious debate between Continental Automotive Brake Systems India and the Customs department. This article delves into the intricacies of this dispute and analyzes the recent order by CESTAT Delhi.

The case revolves around whether ECUs should be classified under CTI 9032 89 10 as “Electronic automatic regulators&#

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