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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Classification of imported goods - Electronic Control Unit (ECU) - The CESTAT concluded that ECUs do not qualify as 'Electronic automatic regulators' under Chapter 90 for several reasons: ECUs, while electronic, do not regulate anything by themselves but are components of a larger system (ABS) that performs regulation based on inputs analyzed by the ECU. The primary function of the ECU is data analysis, not direct regulation or control of braking, thus it does not fit the criteria for classification under CTI 9032 89 10. - The Tribunal found that the ECU is an automotive part, used solely with automobiles, fitting the classification under CTI 8708 99 00.

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