2026-VIL-1151-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Classification of Electronic Control Unit for Electronic Power Steering - Appellant imported Electronic Control Unit for Electronic Power Steering (EPS-ECU) claiming classification under CTH 8537, 8543, or 9032, whereas the Dept-Respondent classifies it under CTH 8708 94 00 as a part of steering system - Whether EPS-ECU and its parts are classifiable under CTH 8537 10 00/8543 70 99 or CTH 9032 89 10 – HELD - The issue involved in the present appeals stands already adjudicated in favour of the department in appellants’ own case. EPS-ECU is not an electrical control board under CTH 8537 10 00 as it is not designed for electricity distribution or electric control but rather forms an integral part of the automobile power steering system - EPS-ECU does not qualify as an electrical machine with individual functions under CTH 8543 70 99 as it is specifically designed to be a part of power steering with no independent function and the residual category of CTH 8543 cannot cover automobile parts - EPS-ECU does not merit classification under CTH 9032 89 10 as it is not an instrument or apparatus but merely a microprocessor component that receives information from sensors and processes it to regulate assistance - The mere fact that EPS-ECU is in the form of printed circuit board does not transform it from a part of an automobile into an instrument or apparatus. Following the General Interpretative Rule 2(a) that a specific heading should be preferred over a general heading, CTH 8708 94 00 is the more specific heading covering steering wheels, steering columns, and parts thereof. EPS-ECU and its parts are correctly classified under CTH 8708 94 00 – The impugned order is upheld and the appeals are dismissed
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GSTAT Filing Near: Closing Resolutions...
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