https://www.taxtmi.com/caselaws?id=784362 Vehicle Control Units and Powertrain Control Units were analysed for tariff classification under the Customs Tariff Act by reference to the section and chapter notes and explanatory notes. The integrated control module was not accepted under headings 8537, 8543 or 9032 because it was neither a control board covered by heading 8537, nor a standalone apparatus with an individual function under heading 8543, nor an automatic regulating instrument under heading 9032. For use in three-wheeled and four-wheeled electric vehicles, the goods were classified as vehicle parts under heading 8708, tariff item 87089900. For use in two-wheeled electric vehicles, the goods were classified under heading 8714, tariff item 87141090. en-us Thu, 17 Apr 2025 00:00:00 +0530 Fri, 02 Jan 2026 11:47:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784362 Vehicle Control Units and Powertrain Control Units were analysed for tariff classification under the Customs Tariff Act by reference to the section and chapter notes and explanatory notes. The integrated control module was not accepted under headings 8537, 8543 or 9032 because it was neither a control board covered by heading 8537, nor a standalone apparatus with an individual function under heading 8543, nor an automatic regulating instrument under heading 9032. For use in three-wheeled and four-wheeled electric vehicles, the goods were classified as vehicle parts under heading 8708, tariff item 87089900. For use in two-wheeled electric vehicles, the goods were classified under heading 8714, tariff item 87141090. Case-Laws Customs Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784362