Window Regulator Guide Rail Classified Under 87082900 as Solely Used in Motor Vehicles: CAAR Mumbai

In re Kwang jin India Autosystems Private Limited (CAAR Mumbai)

Kwang Jin India Autosystems Private Limited filed an application under Section 28H(1) of the Customs Act, 1962 before the Customs Authority for Advance Ruling (CAAR), Mumbai, seeking classification of the product “RAIL FR LH” (Rail Frame Left Hand), described as a Window Regulator Guide Rail, proposed to be imported under the First Schedule of the Customs Tariff Act, 1975.

The applicant submitted that RAIL FR LH is used in the manufacture of car window regulator assemblies. It provides a guided path for wind

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