ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 08.08.2025
CESTAT Chennai Confirms Duty-Free Import Classification for Automotive Body Control Modules
In a significant ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, has upheld the classification of Body Control Modules (BCM) and Integrated Body Units (IBU) under Customs Tariff Heading (CTH) 9032, rejecting the appeal filed by the Commissioner of Customs, Chennai-II. This decision reaffirms the importance of understanding the technical nuances of imported goods and their classification under the Customs Tariff Act. β
Background of the Case
The case revolved around the classification of BCM and IBU imported by M/s. β Mobis India Ltd. β The company declared these goods under CTH 9032 8910, claiming a 0% Basic Customs Duty (BCD) under Notification No. β 152/2009 (Sl. β No. 953). β However, the investigation branch of the Customs Department argued that these items should be classified under CTH 8537 1000, attracting a 5% BCD under the same notification. β The Commissioner of Customs, Chennai-II, in the original order, ruled in favor of M/s. Mobis India Ltd., prompting the department to appeal to the Tribunal.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Chennai
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