CESTAT ruled that multifunction devices with a primary function of protection remain classified as relays, thereby ensuring their eligibility for customs exemption.
Multifunction Devices Classified as Relays Eligible for Customs Exemption
The CESTAT Delhi held that multifunction protection devices remained classifiable as relays because their primary function continued to be protection and control of electrical systems. Additional monitoring and recording features were treated as ancillary and did not affect exemption eligibility.
This ruling emphasizes the correct application of classification criteria under customs regulations, distinguishing primary functions from ancillary features for the purpose of customs exemptions. Such classifications are critical for manufacturers and importers navigating exemptions.
Legal practitioners should assist clients in understanding the implications of this classification and help them structure their product specifications to qualify for similar customs exemptions.
Citations
- CESTAT Case (2026) N/A
