EPS – ECU is not an Instrument but a Part of Power Steering System:

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dismissed Mitsubishi’s appeal, ruling that Electric Power Steering (EPS) and Electronic Control Unit (ECU) are parts of the power steering system and not instruments. This distinction affects the classification and duty applicable to these parts under customs regulations. The tribunal's decision reinforces the importance of accurate classification in determining the applicable tariffs.