“Motor Controllers” Classifiable as “Parts of Electric Motors” For Import Valuation: CESTAT Upholds Customs Commissioner’s Order [Read Order]
The tribunal observed that the motor controllers were primarily used to control motor functions, such as starting, stopping, and regulating speed. Given their integral role in the functioning of electric motors, it was ruled that the controllers were correctly classified under CTH 8503 0090
By Varda Marakkar - On September 28, 2024 10:06 am - 2 mins read
In a recent decision by the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) of the Eastern Zonal Bench, Kolkata, the tribunal upheld the ruling of the Commissioner of Customs (Appeals), classifying motor controllers as “parts of electric motors” for the purposes of import valuation. This ruling effectively reaffirmed that the imported motor…
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