TaxTMI 
TaxTMI 
2026 (7) TMI 178
X X X X Extracts X X X X
X X X X Extracts X X X X
....rted various goods including Electronic Control Unit for Electronic Power Steering (hereinafter referred to as 'EPS-ECU') and parts thereof during the period April 2025 to July 2025 vide various Bills of Entry. The details of which are as under : Sr. No. Appeal Number Bill of Entry and date Total Duty Duty paid under protest 1 C/50049/2026 9890936 dt 06.05.2025 404784 176227 2 C/50050/2026 3100083 dt 07.07.2025 436921 190219 3 C/50051/2026 9872745 dt 05.05.2025 1423484 822885 4 C/50052/2026 3188426 dt 11.07.2025 339392 206189 5 C/50053/2026 2298963 dt 06.05.2025 872755 552934 6 C/50054/2026 2471425 dt 06.05.2025 80258 34941 7 C/50055/2026 3330518 dt 18.07.2025 261190 113712 8 C/50056/2026 2674211 dt 16.06.2025 3796 1652 9 C/50057/2026 9307110 dt 05.04.2025 687382 392244 10 C/50058/2026 2880810 dt 01.07.2025 89721 39061 11 C/50059/2026 2298374 dt 27.05.2025 377154 164199 12 C/50060/2026 9307095 dt 05.04.2025 760722 420597 13 C/50061/2026 9821789 dt 02.05.2025 1304300 800....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat there are electronic instruments 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 discuss....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ppellant, since the EPS-ECU 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, consequentl....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... dismissed the Appeals and upheld the 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 Anti Lock Braking Systems or Electronic Braking Systems, was classifiable under CTI 9032 8910 as claimed by HMIL or....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... functions, not specified or included elsewhere in this Chapter 85. It is evident beyond reasonable doubts that the impugned goods i.e. EPS-ECU, do not perform any individual function of its own, rather in tandem with the torque sensor and speed sensor. They are integral part of 'Steering columns' of automobiles and have no independent use. Since the appellant themselves acknowledge the fact that goods under dispute i.e. EPS-ECU do not perform individual function as a machine, the contention of appellant to classify the same under CTH 8543 is nothing but an attempt at classifying goods contradicting the chapter subheading and appellant's own submission. The classification of EPS-ECU under CTH 8543, as the appellant has claimed, will be in utter disregard to the logic and well delineated description of goods under Tariff item. I find that the goods do not have their independent use. They have their utility in being 'part' of the whole electrical assembly i.e. the Electric Power Steering, which then is fitted in the target vehicle. By all accounts it is, and indeed should be, treated as integral part of the Electric Power Steering Power of the vehicle in which it ....