2025-VIL-14-AAR-CU
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CUSTOMS Advance Ruling Authority

Customs AAR - Classification of Copper Cables, Capacitor, Ceramic pad, Connector, Fuse, Relay, Inductor, MOSFET/Transistor and Transformer to be used for manufacture of ‘Combo 3-in-1 (OBC+DC/DC+PDU)’, which will in turn be used in motor vehicles – HELD – HELD - Although the said products are for manufacture of the Combo 3- in-1 (OBC+DC/DC+PDU) which is classifiable under Heading 8504, the same cannot be classified as parts of the same. The subject goods are covered under specific heading of the tariff, therefore, by the virtue of GRI rule 1, Note 2(a) to Section XVI. of the Tariff ('parts of machines' falling under Chapters 84 and 85), HSN Explanatory Notes to Note 2 of Section XVI, Note 2 to Section XVII (Chapter 86 to 89) of the Tariff and General explanatory notes of section XVII, the same are to be classified under respective Tariff Headings of the First Schedule to the Customs Tariff Act, 1975, not as parts of Combo 3-in-1 (OBC+DC/DC+PDU) - The products in question i.e. Copper cables, Capacitor, Ceramic gap pad, Connector, Fuse, Relay, Inductor, MOSFET/Transistor and Transformer, proposed to be imported by the applicant, identifiable for use in electric vehicles would attracts merit classification under the respective headings viz. Copper Cables: Heading 8544, Capacitor: Heading 8532, Ceramic pad: Heading 8547, Connector: Heading 8536, Fuse: Heading 8536, Relay: Heading 8536, Inductor: Heading 8504, MOSFET/Transistor: Heading 8541, and Transformer: Heading 8504 – Ordered accordingly
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