No CAAR Decision on E-Scooter Parts Classification After Application Withdrawal

In re Maa Luxmi Auto (CAAR Delhi) The applicant, a business entity based in Sirsa, Haryana, filed an application before the Customs Authority for Advance Rulings (CAAR), New Delhi, seeking clarity on two issues: the classification of parts and components of e-scooters imported in Completely Knocked Down (CKD) condition under Customs Tariff Heading (CTH) 8711 of the First Schedule to the Customs Tariff Act, 1975, and the eligibility of such goods for concessional Basic Customs Duty under Clause (1)(a) of Serial No. 329 of Notification No. 45/2025-Customs dated 24.10.2025. The application was su...