Classification of EPS-ECU as Automobile Part Upholds; CESTAT Dismisses 196 Appeals by Mitsubishi Electric Automotive India

HomeIndirect TaxesClassification of EPS-ECU as Automobile Part Upholds; CESTAT Dismisses 196 Appeals by...

Classification of EPS-ECU as Automobile Part Upholds; CESTAT Dismisses 196 Appeals by Mitsubishi Electric Automotive India

Indirect Taxes

Published on

01/04/2026

By Mariya Paliwala

Classification of EPS-ECU as Automobile Part Upholds; CESTAT Dismisses 196 Appeals by Mitsubishi Electric Automotive India

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi has upheld the classification of Electronic Power Steering – Electronic Control Units (EPS-ECU) as automobile parts under Customs Tariff Item (CTI) 8708 94 00, dismissing a batch of 196 appeals filed by Mitsubishi Electric Automotive India Pvt. Ltd. The Bench of Justice Dilip Gupta…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Tags
Classification of EPS-ECU

Classification of EPS-ECU as Automobile Part Upholds; CESTAT Dismisses 196 Appeals by Mitsubishi Electric Automotive India

Membership Required

Latest articles

Delayed FIR Weakens Prosecution at Bail Stage, Bombay Court Grants Bail in Rs. 1.25 Crore Jewellery Dispute

Services Used for Setting Up Factory Continue to Qualify as ‘Input Services’: CESTAT

Customs Can’t Enhance Import Value Solely on NIDB Data Without Proof of Comparable Imports: CESTAT

Bona Fide Mistakes Shouldn’t Defeat Substantive Tax Rights: Karnataka High Court Allows Correction of GST DRC-03 Filing Error

More like this

Delayed FIR Weakens Prosecution at Bail Stage, Bombay Court Grants Bail in Rs. 1.25 Crore Jewellery Dispute

Services Used for Setting Up Factory Continue to Qualify as ‘Input Services’: CESTAT

Customs Can’t Enhance Import Value Solely on NIDB Data Without Proof of Comparable Imports: CESTAT

About us

Company

Categories