Electric Power Steering ECU Classified as Motor Vehicle Part, Not Electrical Control Device.

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....Classification of an Electric Power Steering (EPS) Electronic Control Unit (ECU) and its parts under the Customs Tariff Headings. It was held that the EPS-ECU acts as the brain of the power steering system, receiving inputs from speed and torque sensors to determine the assistance required for steering. It regulates the voltage provided to the motor from the battery but does not control electrical quantities directly. The EPS-ECU is a part of the power steering system, not an instrument or apparatus, and is not designed for electricity distribution or control. Therefore, the EPS-ECU and its sub-assembly were correctly classified under CTH 8708 94 00 as parts of motor vehicles. Consequently, the parts of the EPS-ECU do not fall under CTH 8543 90 00. The appeal against the impugned order was dismissed by the Appellate Tribunal.....