CAAR Denied Advance Ruling Due to Pending HC Case on EV Parts Classification Issue

In re Skoda Auto Volkswagen India Private Limited (CAAR Mumbai) The applicant filed an application on 16.06.2025 before the Customs Authority for Advance Rulings (CAAR), Mumbai, seeking a ruling on the classification of parts, components, sub-parts, and sub-assemblies of electrically operated vehicles under their respective tariff headings or under CTH 8703. Earlier, by order dated 19.11.2025, the Authority had refrained from issuing a ruling as a similar issue involving the applicant was pending before the Bombay High Court. Subsequently, the applicant filed a request dated 23.12.2025 seeking...