Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Glow Plug Control Unit falls under CTH 8511 as part of ignition equipment | Customs tariff classification : CESTAT (New Delhi)
CESTAT ruled that the imported glow-plug control unit is a component of the glow plug and must be classified under heading 8511 9000 of the Customs Tariff, not under 9032 8990. The order upholds the normal-period demand and sets aside the Section 114A penalty. Importers of automotive ignition parts will now attract the 7.5% basic customs duty and IGST.