2026 (3) TMI 1652

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....430/2025, C/50431/2025, C/50432/2025, C/50433/2025, C/50435/2025, C/50436/2025, C/50437/2025, C/50438/2025, C/50439/2025, C/50440/2025, C/50441/2025, C/50442/2025, C/50443/2025, C/50444/2025, C/50445/2025, C/50446/2025, C/50447/2025, C/50448/2025, C/50449/2025, C/50450/2025, C/50451/2025, C/50452/2025, C/50453/2025, C/50454/2025, C/50455/2025, C/50456/2025, C/50457/2025, C/50458/2025, C/50459/2025, C/50460/2025, C/50461/2025, C/50462/2025, C/50463/2025, C/50464/2025, C/50465/2025, C/50466/2025, C/50467/2025, C/50468/2025, C/50469/2025, C/50470/2025, C/50471/2025, C/50472/2025, C/50473/2025, C/50474/2025, C/50475/2025, C/50476/2025 C/50477/2025, C/50478/2025, C/50479/2025, C/50481/2025, C/50482/2025, C/50483/2025, C/50484/2025 C/50485/2025, C/50486/2025, C/50487/2025, C/50488/2025 C/50489/2025, C/50490/2025, C/50491/2025, C/50492/2025 C/50493/2025, C/50494/2025, C/50495/2025, C/50497/2025 C/50498/2025, C/50499/2025, C/50500/2025, C/50501/2025 C/50502/2025, C/50504/2025, C/50505/2025, C/50506/2025 C/50507/2025, C/50508/2025, C/50509/2025, C/50510/2025 C/50511/2025, C/50512/2025, C/50513/2025, C/50514/2025 C/50515/2025, C/50516/2025, C/50517/2025, C/50518/2025 C/50519/2025, C/50520/20....

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....nstruments and apparatus which, though used in automobiles, are classifiable under Chapter 90. However, EPS-ECU is not an instrument or an apparatus but is a part of the power steering system. Merely because it is in the form of a PCB and other electronic components does not change it from a part of an automobile into an instrument or an apparatus. It is, in essence, a microprocessor with certain other parts which receives information from the speed and torque sensors and processes it and issues instructions to regulate the assistance provided by the power steering to the driver. Therefore, in our considered view, EPS-ECU does not merit classification under CTI 9032 90 00. 32. The first alternative claim of the appellant is CTI 8537 10 00 as "Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of CTH 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of 20 C/51294 OF 2022 & 126 others Chapter 90, and numerical control apparatus, other than switching apparatus of CTH 8517 of voltage not exceeding 1000 volts". 33. As discussed above, EPS-ECU is not d....

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....itself is classifiable under CTI 9032 89 10, its parts consequently fall under CTI 9032 89 90. Since we have held that EPSECU do not merit classification under CTI 9032 89 10, its parts, consequently, do not fall under CTI 9032 89 90. 39. The appellant's alternative (second) submission is that parts of EPS-ECU are classifiable under CTI 8538 90 00 (cover, housing, housing assembly, spacer and circuit assembly) and CTI 8538 10 90 (heat sink). This submission is linked to its alternative submission that EPS-ECU is classifiable under CTI 22 C/51294 OF 2022 & 126 others 8537 10 00. Since we have held that EPS-ECU do not merit classification under CTI 8537 10 00, its parts, consequently, do not fall under CTI 8538 90 00 (cover, housing, housing assembly, spacer and circuit assembly) and CTI 8538 10 90(heat sink). 40. The appellant's another alternative (third) submission is that parts of EPS-ECU are classifiable under CTI 8543 90 00. This submission is linked to its alternative submission that EPS ECU is classifiable under CTI 8543 70 99. Since we have held that EPS-ECU do not merit classification under CTI 8543 70 99, its parts, consequently, do not fall under CTI 854....

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.... Order of the Adjudicating Authority wherein the goods were classified under CTI 8708 9900. We find that ECU is a generic name. It is not unique to motor vehicles and is used in domestic machines like refrigerators, washing machine, dish washers etc. and also in industrial machines. Even in motor vehicles there are known to be between 1 to more than 70 ECU's. They include body control modules for the door, seat, power lock, airbag, air condition system etc. and powertrain control modules which includes anti-lock brake system (ABS), engine control unit, transmission control unit etc. Each ECU performs separate functions as per the machine and mechanism it is a part of and is not comparable to another. Hence the classification of each ECU for the purpose of assessment as per the Tariff must be considered separately. The issue in the said judgment was whether the ECU which was a printed circuit board imported by HMIL to be used in the manufacture of Electronic Stability Control Systems which are used by manufacturers of automobiles in AntiLock Braking Systems or Electronic Braking Systems, was classifiable under CTI 9032 8910 as claimed by HMIL or under CTI 8708 9900 as per revenue. W....