https://taxguru.in/custom-duty/smartra-immobiliser-classifiable-cth-8708-vehicle-security-accessory-cestat-bangalore.html
Smartra Immobiliser Classifiable Under CTH 8708 as Vehicle Security Accessory: CESTAT Bangalore
Aug 23, 2026 - CESTAT Bangalore held that Bosch’s Smartra immobiliser, used solely as an antitheft security device in motor vehicles, is classifiable under CTH 8708 and not CT
immobiliserclassifiablecthvehiclesecurity