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Customs - Highlights / Catch Notes

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The subject goods 'Telematics Control Unit (TCU)' are ...


Telematics Control Units classifiable under CTH 8517 62 90; zero customs duty eligible if Japan origin certified.

January 6, 2025

Case Laws     Customs     AAR

The subject goods 'Telematics Control Unit (TCU)' are classifiable under CTH 8517 62 90. The Applicant is eligible to avail concessional rate of Basic Customs Duty @ 0% on import from Japan as per Sl. No. 666 of N/N. 69/2011-Customs, dated 29-7-2011, provided the goods originate in Japan as per Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and Japan) Rules, 2011.

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