https://www.taxtmi.com/caselaws?id=784027 The dominant issue was tariff classification of an imported inverter assembly unit used in a mild hybrid vehicle's motor generator system. Applying the HSN EN to heading 8504, the authority found the unit performs bidirectional DC-AC conversion (inverter and rectifier functions) through semiconductor switching and control circuitry, bringing it within "static converters"; it was therefore classified under CTH 8504, specifically CTI 8504 40 90, and not under headings for ignition equipment or motor vehicle parts. On the linked issue of exemption, since CTI 8504 40 90 falls within Sl. No. 646 of Notification No. 69/2011-Cus and the goods are imported from Japan as originating goods meeting Japan CEPA Rules and CAROTAR, 2020, 0% BCD was held applicable. en-us Wed, 30 Jul 2025 00:00:00 +0530 Wed, 24 Dec 2025 16:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784027 The dominant issue was tariff classification of an imported inverter assembly unit used in a mild hybrid vehicle's motor generator system. Applying the HSN EN to heading 8504, the authority found the unit performs bidirectional DC-AC conversion (inverter and rectifier functions) through semiconductor switching and control circuitry, bringing it within "static converters"; it was therefore classified under CTH 8504, specifically CTI 8504 40 90, and not under headings for ignition equipment or motor vehicle parts. On the linked issue of exemption, since CTI 8504 40 90 falls within Sl. No. 646 of Notification No. 69/2011-Cus and the goods are imported from Japan as originating goods meeting Japan CEPA Rules and CAROTAR, 2020, 0% BCD was held applicable. Case-Laws Customs Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784027