2026-VIL-18-AAR-CU
  1. Home
  2. 2026-VIL-18-AAR-CU

CUSTOMS Advance Ruling Authority

Customs AAR - Classification of components of Driver Monitoring System viz. Cable, Unit Assembly and Controller Assembly – Eligibility to exemption under Notification No. 69/2011-Customs - HELD – The Cable, being a PVC (plastic) insulated electric cable fitted with connectors at both ends, is correctly classifiable under CTI 8544 42 20 of the First Schedule to the Customs Tariff Act, 1975, as 'Plastic Insulated' cable fitted with connectors for a voltage not exceeding 1,000V. The Cable imported from Japan is eligible for customs duty exemption under S. No. 733 of Notification No. 69/2011- Customs dated 29.07.2011, which covers 'All goods' of sub-headings 8544 20 to 8544 60 - Classification of Unit Assembly – HELD - The Unit Assembly (comprising panel, camera, LED, chassis and harness), being exclusively designed and used as a sub-assembly of the Driver Monitoring System installed in motor vehicles, and not being specifically covered by any heading of Chapter 85, is classifiable under CTI 8708 99 00 of the First Schedule to the Customs Tariff Act, 1975, as 'Other' parts and accessories of motor vehicles of headings 8701 to 8705. The Unit Assembly is not classifiable under CTI 8512 90 00, consequently, the question of eligibility for exemption under S. No. 656 of Notification No. 69/2011-Customs dated 29.07.2011 does not arise - Classification of Controller Assembly – HELD - The Controller Assembly (comprising cover, PCB, case and bracket), being exclusively designed and used as a sub-assembly of the Driver Monitoring System installed in motor vehicles, and not being specifically covered by any heading of Chapter 85, is classifiable under CTI 8708 99 00 of the First Schedule to the Customs Tariff Act, 1975, as 'Other' parts and accessories of motor vehicles of headings 8701 to 8705. The Controller Assembly is not classifiable under CTI 8512 90 00. Consequently, the question of eligibility for exemption under S. No. 656 of Notification No. 69/2011-Customs dated 29.07.2011 does not arise.
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Filing: Closing Resolutions...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?