CCAR Ruling: Exemption Benefit for Imported Off-Highway Equipment Turbochargers

In re Garrett Motion Technologies (India) Pvt. Ltd. (CAAR Mumbai) In a recent ruling by the Customs Authority for Advance Ruling (CAAR) in Mumbai, the eligibility of M/s Garrett Motion Technologies (India) Pvt. Ltd. for exemption benefits on imported turbochargers meant for off-highway equipment was examined. The ruling delves into the intricacies of classification and eligibility under Indian customs regulations. M/s Garrett Motion Technologies (India) Pvt. Ltd. sought clarification on the applicability of exemption benefits, as per SI. No. 448H of Notification No. 50/2017-Cus., dated 30.06.2...