2025-VIL-1319-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Classification of “Unit Assy – BCM” and “Unit Assy – I.B.U, Automatic Regulating or Controlling Instruments, Programmable Controllers - Respondent imported "Unit Assy – BCM" (B.C.M. – Body Control Module) and "Unit Assy – I.B.U." (I.B.U. – Integrated Body Unit), declaring their classification under CTH 9032 8910 @ 0% BCD by claiming the benefit of No. 152/2009 Sl. No. 953 - The Department of the view that the subject items B.C.M. and I.B.U. differ from an electronic automatic regulator and are classifiable under CTH 8537 1000 attracting 5% BCD under Notification No. 152/2009 (Sl. No. 858) – Whether imported B.C.M. and I.B.U. are classifiable under CTH 9032 8910 as declared by the respondent-assessee or under 8537 1000 as contended by Revenue - HELD - The impugned BCM and IBU are 'Programmable process controllers' controlling and regulating various automated processes in the vehicle's body electronics without human interference. They consist of input/measuring devices, a control device/microprocessor, and output devices, and are specialized for vehicle body functions such as automatic wiper control, cabin climate control, automatic head lamps, immobilizer, seat belt warning system, etc - The Tribunal relied on the Board's Circular dated 09.05.1997, which differentiated between Programmable Logic Controllers and Programmable Process Controllers, and found that the impugned goods fall under the category of "Programmable Process Controllers" as they have the features of continuously monitoring and maintaining the desired variables at pre-determined levels, unlike Programmable Logic Controllers which depend on a set of pre-determined operations. Therefore, Ld. Commissioner's decision to classify the imported items under CTH 9032 8910 is upheld and the Department's appeal is rejected
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