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The CESTAT upheld the classification of the imported Unit Assy BCM and Unit Assy IBU under CTH 9032 8910 rather than CTH 8537 1000. The Tribunal found that these goods function as multi-faceted electronic components primarily for monitoring, controlling, and regulating automotive body electronics, distinguishing them from Programmable Logic Controllers used in industrial automation. The impugned goods automatically monitor parameters and activate warnings or corrective responses without human interface or pre-determined logic control, thus not fitting the definition of industrial process control systems under Heading 85.37. The Board's earlier clarification confirming the distinction between automatic regulating instruments under Heading 90.32 and PLCs under Heading 85.37 was affirmed. Consequently, the appeal challenging the classification was dismissed for lack of merit.
The CESTAT upheld the classification of the imported Unit Assy BCM and Unit Assy IBU under CTH 9032 8910 rather than CTH 8537 1000. The Tribunal found that these goods function as multi-faceted electronic components primarily for monitoring, controlling, and regulating automotive body electronics, distinguishing them from Programmable Logic Controllers used in industrial automation. The impugned goods automatically monitor parameters and activate warnings or corrective responses without human interface or pre-determined logic control, thus not fitting the definition of industrial process control systems under Heading 85.37. The Board's earlier clarification confirming the distinction between automatic regulating instruments under Heading 90.32 and PLCs under Heading 85.37 was affirmed. Consequently, the appeal challenging the classification was dismissed for lack of merit.
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