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    <title>2023 (4) TMI 15 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAI</title>
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    <description>The final ruling classified the &quot;Indra Smart Pro&quot; EVSE under sub-heading 8537 10 00 of the Customs Tariff Act, 1975. The device was deemed to control and distribute electricity without converting it, aligning with the description of devices covered under Heading 8537 for electric control or distribution of electricity. The decision was supported by the device&#039;s features, including safety functionalities and smart controls, similar to a US Customs ruling on a comparable electric vehicle charging station.</description>
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