https://www.taxtmi.com/article/detailed?id=16159 Classification of EPS-ECU depends on its essential function as an integrated part of an automobile power steering system, not on its form as a printed circuit board with electronic components. The article states that EPS-ECU and its parts fall under CTI 8708 94 00 as motor vehicle parts, while classification under Chapter 90 as automatic regulating or controlling instruments is rejected. Alternative claims under CTI 8537 10 00 and CTI 8543 70 99 are also stated to be inapplicable, and sub-assemblies and child parts follow the same classification approach. en-us Wed, 08 Apr 2026 08:58:44 +0530 Wed, 08 Apr 2026 08:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16159 Classification of EPS-ECU depends on its essential function as an integrated part of an automobile power steering system, not on its form as a printed circuit board with electronic components. The article states that EPS-ECU and its parts fall under CTI 8708 94 00 as motor vehicle parts, while classification under Chapter 90 as automatic regulating or controlling instruments is rejected. Alternative claims under CTI 8537 10 00 and CTI 8543 70 99 are also stated to be inapplicable, and sub-assemblies and child parts follow the same classification approach. Articles Customs - Import - Export - SEZ Wed, 08 Apr 2026 08:58:44 +0530 https://www.taxtmi.com/article/detailed?id=16159