EPS-ECU Meant Solely For Use In Automobiles With Power Steering: CESTAT Delhi Classifies Same Under CTI 8708 94 00

The CESTAT Delhi reviewed the appeal by EPS ECU Automobiles against an excise duty demand. The company challenged the classification of its power steering equipment under specific excise tariff headings. The appellant argued that their product should fall under a different classification that would reduce their duty liability. The tribunal noted that the goods were correctly classified by the authorities as electrical machines and equipment under the applicable tariff heading. The appeal was dismissed, upholding the duty demand and the classification assigned by the customs authorities.