2024-VIL-325-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Classification – Appellant is engaged in manufacture of Electronic Stability Control Systems (ESCS) – Appellant imported Electronic Control Unit (ECU) and manufactured ESCS and supplied them to automobile manufacturers so that they can use them in their Anti-Lock Braking Systems (ABS) – Appellant filed a Bill of Entry classifying ECU under Customs Tariff Item (CTI) 9032 89 10 – Assessing officer rejected classification and assessed Bill of Entry under CTI 8708 99 00 – Commissioner (Appeals) upheld order in original – Whether ECU imported by Appellant is classifiable under CTI 9032 89 10 as claimed by Appellant or under CTI 8708 99 00 as held in impugned orders – HELD – ECU is a printed circuit board which Appellant imported and used it for manufacture of ESCS, which it sold to automobile manufacturers for use in their ABS – Appellant has described imported goods in Bills of Entry and other import documents as “Electronic Control Unit (automotive parts)? – Case of Appellant is that although imported product is an automotive part, but since ECU is purely an electronic printed circuit board, it should be classified under CTI 9032 89 10 – Case of department is that since imported product is an automotive part, it should be classified as parts of automobile under CTI 8708 89 10, regardless of fact that it is a printed circuit board – Imported ECU were used only for automobiles and there is no evidence of any other use – ECU is not an instrument or an apparatus, but is just a part of ESCS, which in turn is a part of ABS and merely because it is in form of a printed circuit board does not change it from a part of an automobile into an instrument or an apparatus – ECU gets clearly excluded from CTH 9032 – Impugned orders are upheld and appeals are dismissed
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