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    <title>2023 (6) TMI 858 - Authority for Advance Rulings, Customs, Mumbai</title>
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    <description>Mobileye 8 Connect is classified under Customs Tariff Heading 8512 30 90 as &quot;Sound signalling equipment&quot; according to the Customs Tariff Act, 1975. The Authority determined that its primary function is to alert drivers, not to perform surveying or mapping, aligning it with Chapter Heading 8512. The applicant&#039;s arguments for classification under Chapter 87 and Chapter 90 were rejected, as the device&#039;s functionalities did not fit the criteria for surveying instruments or motor vehicle parts and accessories.</description>
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      <description>Mobileye 8 Connect is classified under Customs Tariff Heading 8512 30 90 as &quot;Sound signalling equipment&quot; according to the Customs Tariff Act, 1975. The Authority determined that its primary function is to alert drivers, not to perform surveying or mapping, aligning it with Chapter Heading 8512. The applicant&#039;s arguments for classification under Chapter 87 and Chapter 90 were rejected, as the device&#039;s functionalities did not fit the criteria for surveying instruments or motor vehicle parts and accessories.</description>
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