EV Inverter Classified Under Chapter 85 Due to Exclusion from Motor Vehicle Parts: CAAR

In re Valco India Private Limited (CAAR Mumbai) The Customs Authority for Advance Rulings (CAAR), Mumbai examined the classification of an electric inverter used with the electric axle of electric vehicles and its various components/parts imported by the applicant. The issue raised in the CAAR application related solely to classification under the Customs Tariff Act, 1975 and was held to be admissible under section 28-I(2) of the Customs Act, 1962. At the outset, the Authority reiterated that classification must be determined strictly in accordance with Rule 1 of the General Rules for Interpre...