No Classification Ruling; EV Parts Denied 15% Customs Benefit: CAAR Delhi

In re VinFast Auto India Private Limited (CAAR Delhi) M/s. VinFast Auto India Private Limited filed an application before the Customs Authority for Advance Rulings, New Delhi under Section 28H of the Customs Act, 1962, seeking clarity on the customs classification and applicable duty for various goods proposed to be imported for manufacturing electric vehicles (EVs) in India. The application was registered on 12.08.2025. The applicant is engaged in manufacturing and assembling electric SUVs at its facility in Thoothukudi, Tamil Nadu, pursuant to a Memorandum of Understanding with the Governmen...