Mitsubishi Electric Automotive India Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that Electronic Control Units for Electronic Power Steering (EPS-ECU) and its sub-assembly are correctly classifiable under Customs Tariff Heading 8708 94 00.
Facts- The appellant manufactures and supplies parts of automobiles and for this purpose it imported “electronic control units for electronic power steering” (EPS – ECU) and its parts through 127 bills of entry. The appellant classified the goods under Customs Tariff Item3 8708 9400 as parts and accessories of motor vehicles in its self-assessment and thereafter assailed it before Commissioner (Appeals). The disputed goods are Complete EPS – ECU; Sub-assembly i.e. complete EPS – ECU without cover and Parts of EPS – ECU i.e. cover, housing frame assembly, heat sink, housing assembly, spacer, circuit assembly.
Conclusion- EPS-ECU is not an instrument or an apparatus but is a part of the power steering system. Merely because it is in the form of a PCB and other electronic components does not change it from a part of an automobile into an instrument or an apparatus. It is, in essence, a microprocessor with certain other parts which receives information from the speed and torque sensors and processes it and issues instructions to regulate the assistance provided by the power steering to the driver. Therefore, in our considered view, EPS-ECU does not merit classification under CTI 9032 90 00.
