https://www.taxtmi.com/caselaws?id=776324 Imported Body Control Module and Integrated Body Unit were classified by their essential function, not by their programmable features alone. Because the goods continuously monitored, controlled and regulated automotive body electronics through microprocessor-based input and output systems, they were treated as automatic regulating or controlling apparatus under heading 9032, rather than programmable controllers under heading 8537. The Board's circular distinguishing programmable logic controllers for machines from programmable process controllers supported that view. The department's contrary classification failed, and the resulting demand was not sustained. en-us Thu, 07 Aug 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776324 Imported Body Control Module and Integrated Body Unit were classified by their essential function, not by their programmable features alone. Because the goods continuously monitored, controlled and regulated automotive body electronics through microprocessor-based input and output systems, they were treated as automatic regulating or controlling apparatus under heading 9032, rather than programmable controllers under heading 8537. The Board's circular distinguishing programmable logic controllers for machines from programmable process controllers supported that view. The department's contrary classification failed, and the resulting demand was not sustained. Case-Laws Customs Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776324