EPS – ECU is not an Instrument but a Part of Power Steering System: CESTAT dismisses Appeal of Mitsubishi [Read Order]
It was observed that any importer can self-assess goods by filing the Bill of Entry, and until the Bill of Entry is filed, the departmental officer cannot assess or take any action on it with respect to assessment
The Delhi bench of the Customs Excise Service Tax Appellate Tribunal ( CESTAT ) held that EPS-ECU is essentially a part of an automobile specifically designed to be a part of power steering and not an instrument. The Tribunal classified the EPS-ECU and its sub-assembly under CTI 8708 94 00. M/s Mitsubishi Electric Automotive, the…
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