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2023 (4) TMI 15 - AAR - CustomsClassification of import goods - Indra Smart Pro” EVSE (Electrical Voltage Supply Equipment) - to be classified under Tariff Entry 8543 70 99 or under Tariff Entry 8504 40 30? - HELD THAT:- It is gathered that the device in question is used primarily for providing power to the charger onboard an electric vehicle. In addition, the device has additional features, which make it a smart device. It is also on record that the device supplies AC power supply from the grid/solar module to the charger onboard the vehicle and it doesn’t convert the AC supply to DC supply before supplying to the on-board charger. The difference between the device and a 50-kilowatt quick charger is that unlike the latter it doesn’t include a converter. While the applicant has explained the functions of the device they have not provided the list of parts and/or components of the said device. It is merely stated that EVSE systems include electrical conductors, related equipment, software, and communication protocols that deliver energy efficiently and safely to the vehicle. Heading 8504 contains electrical transformers and static converters (for example, rectifiers) and inductors. From the description of the product, it is certain that it is neither a transformer nor an inductor. It needs to be examined whether the product is a static converter - Insofar as the device under consideration is concerned, it is incapable of converting electrical energy and merely supplies the AC power supply from the grid to the charger on-board of an EV. Therefore, it is found difficult to concur with the views of the Learned Commissioner that Heading 8504 would be a suitable tariff entry for the device. Heading 8537 covers boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of Heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of Heading 8517. The basic function of the device under consideration is control of electricity and its distribution along with safety features providing protection against any electrical leakage or surge suppression - the smart programmable features, present in the product under consideration, fall within the ambit of this heading as per explanatory notes. Accordingly, the device merits classification under Heading 8537. More specifically the device is classifiable under six-digit entry 8537 10 which covers a device akin to the one under consideration operating on voltage below 1000V. It emerges that Heading 8537 squarely covers the device involved in this application for advance ruling. Under such circumstances, the device under consideration does not merit classification under Heading 8543. as suggested by the applicant, which is a residual entry and cannot take precedence over a specific heading - thus, Indra Smart Pro (Electrical Voltage Supply Equipment) merits classification under sub-heading 8537 10 00 of the First Schedule to the Customs Tariff Act, 1975.
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