https://www.taxtmi.com/caselaws?id=764205 Imported telematics control units were classified under CTH 8517 62 90 because their essential function was transmission, reception and conversion of data through wireless or network connectivity, and Chapter XVII could not apply where Chapter 85 goods are excluded by Note 2(f) to Section XVII. On that basis, the units were not treated as motor vehicle parts and accessories under Heading 8708. The ruling also held that nil Basic Customs Duty under Notification No. 69/2011-Customs applies to goods falling under Heading 8517 imported from Japan, subject to satisfaction of the origin requirements. en-us Thu, 06 Jun 2024 00:00:00 +0530 Fri, 03 Jan 2025 14:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764205 Imported telematics control units were classified under CTH 8517 62 90 because their essential function was transmission, reception and conversion of data through wireless or network connectivity, and Chapter XVII could not apply where Chapter 85 goods are excluded by Note 2(f) to Section XVII. On that basis, the units were not treated as motor vehicle parts and accessories under Heading 8708. The ruling also held that nil Basic Customs Duty under Notification No. 69/2011-Customs applies to goods falling under Heading 8517 imported from Japan, subject to satisfaction of the origin requirements. Case-Laws Customs Thu, 06 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764205