Inverter Assembly’ classifiable under CTH 8504: CAAR Delhi

In re Denso Haryana Private Limited (CAAR Delhi) (a) Question 1: Whether the import of Inverter Assembly is correctly classifiable under Customs Tariff Heading 8504 40 10 of the First Schedule of the Customs Tariff Act, 1975?? Answer: The subject goods i.e. ‘Inverter Assembly’ is rightly classifiable under Customs Tariff Heading (CTH’) 8504 and (more specifically under 8504 40 10). (b) Question 2: Whether the Applicant is eligible to avail concessional rate of Basic Customs Duty on import of the subject goods as per SI. No. 13 of Notification No 57/2017 – Customs dated...