Articles 22nd Oct 2025
The Automotive Industry has witnessed significant technological advancements in the past decade. As Indian auto companies import and integrate cutting edge automotive components into vehicles, along with adoption of Artificial Intelligence, the ambiguities in classification of the same under the customs tariff will rise, leading to disputes and compliance friction under the Customs Act, 1962 read with the Customs Tariff Act, 1975.
Against this backdrop, our Partner Nishant Shah, Principal Associate Yash K Desai and Associate Supriya S. have co-authored a two series article titled “𝗘𝗺𝗲𝗿𝗴𝗶𝗻𝗴 𝗧𝗲𝗰𝗵𝗻𝗼𝗹𝗼𝗴𝗶𝗲𝘀 𝘃𝘀. 𝗜𝗻𝗱𝗶𝗮𝗻 𝗖𝘂𝘀𝘁𝗼𝗺𝘀 𝗖𝗹𝗮𝘀𝘀𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻: 𝗖𝗵𝗮𝗹𝗹𝗲𝗻𝗴𝗲𝘀 & 𝗠𝗶𝘁𝗶𝗴𝗮𝘁𝗶𝗼𝗻 𝗦𝘁𝗿𝗮𝘁𝗲𝗴𝗶𝗲𝘀 𝗳𝗼𝗿 𝘁𝗵𝗲 𝗔𝘂𝘁𝗼𝗺𝗼𝘁𝗶𝘃𝗲 𝗜𝗻𝗱𝘂𝘀𝘁𝗿𝘆 – 𝗣𝗮𝗿𝘁 𝟭” published on Lexology.
The two series article analyses in-depth the key practical challenges for manufacturers and importers in classifying the technologically advanced vehicle components. Part 1 of the article, published here, discusses the historical evolution of customs tariff and HSN classification, including in the Indian context, also highlighting the key Indian judicial precedents – underscoring that tariff interpretation must keep pace with technology. This Part also discusses two live issues and mitigation strategies which may be adopted for the same.
Part 2 of the series will discuss other classification issues for auto industry focusing on tech-enabled advanced assemblies and actionable solutions for the same!
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