Sponsored
    Follow Us:

Case Law Details

Case Name : Continental Automotive Brake Systems India Private Limited Vs Commissioner of Customs (CESTAT Delhi)
Appeal Number : Customs Appeal No. 50546 of 2021
Date of Judgement/Order : 19/03/2024
Related Assessment Year :
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

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” or under CTI 8708 99 00 as “parts and accessories of automobiles.” Continental argues that the ECU, being a printed circuit board, falls under the former, while Customs asserts it fits under the latter due to its use in automobile parts.

The crux of the matter lies in the interpretation of Section Note III to Section XVII, which outlines conditions for parts and accessories’ classification. Continental contends that since ECUs are excluded by Note 2(g) from Chapter 87, they shouldn’t fall under CTI 8708 99 00. However, Customs argues that since ECUs are not instruments or regulators, they don’t qualify under CTI 9032 89 10.

Continental further invokes HSN explanatory notes and General Rules of Interpretation to bolster its argument. However, CESTAT Delhi finds that ECUs neither measure nor regulate anything but merely analyze data, leading to their classification as automotive parts.

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031