https://www.taxtmi.com/caselaws?id=784199 The Vehicle Control Unit/Powertrain Control Unit is not classifiable as an electric control board under Heading 8537, an independent electrical apparatus under Heading 8543, or an automatic regulating instrument under Heading 9032 because it does not itself operate as a standalone control or measuring device. The analysis applies Section XVII classification principles and the part-and-accessories test, treating the unit as a vehicle component suitable for sole or principal use with electric vehicles. On that basis, the unit for three-wheeled and four-wheeled electric vehicles falls under Heading 8708, while the unit for two-wheeled electric vehicles falls under Heading 8714. en-us Thu, 17 Apr 2025 00:00:00 +0530 Tue, 30 Dec 2025 13:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784199 The Vehicle Control Unit/Powertrain Control Unit is not classifiable as an electric control board under Heading 8537, an independent electrical apparatus under Heading 8543, or an automatic regulating instrument under Heading 9032 because it does not itself operate as a standalone control or measuring device. The analysis applies Section XVII classification principles and the part-and-accessories test, treating the unit as a vehicle component suitable for sole or principal use with electric vehicles. On that basis, the unit for three-wheeled and four-wheeled electric vehicles falls under Heading 8708, while the unit for two-wheeled electric vehicles falls under Heading 8714. Case-Laws Customs Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784199