https://www.taxtmi.com/caselaws?id=794135 Classification of an imported Front Camera Module turned on whether it was an automatic regulating or controlling instrument under Heading 9032 or a motor vehicle part under Heading 8708. Heading 9032 applies only where the imported goods themselves form part of a complete or incomplete automatic control system that measures a variable, compares it with a set value, and controls it through an actuating device; the module here contained only a camera and ECU, while the measuring sensors and actuating mechanisms were outside the consignment and part of the vehicle system. Classification had to be determined on the goods as imported, so the argument that the module and vehicle components formed one functional unit was rejected. The module was held classifiable under Heading 8708 as a motor vehicle part. en-us Fri, 12 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794135 Classification of an imported Front Camera Module turned on whether it was an automatic regulating or controlling instrument under Heading 9032 or a motor vehicle part under Heading 8708. Heading 9032 applies only where the imported goods themselves form part of a complete or incomplete automatic control system that measures a variable, compares it with a set value, and controls it through an actuating device; the module here contained only a camera and ECU, while the measuring sensors and actuating mechanisms were outside the consignment and part of the vehicle system. Classification had to be determined on the goods as imported, so the argument that the module and vehicle components formed one functional unit was rejected. The module was held classifiable under Heading 8708 as a motor vehicle part. Case-Laws Customs Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794135