Electronic Control Units for Electronic Power Steering classifiable under CTI 8708 94 00: CESTAT Delhi

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 Item³Please become a Premium member. If you are already a Premium member, login here to access the full content.