Ongoing Investigations & Provisional Assessments: CAAR Cannot give ruling

In re L S Metal Vina LLC (CAAR New Delhi) CAAR cannot give ruling where there is an ongoing investigation or assessment has been made on provisional basis The Customs Authority of Advance Ruling, New Mumbai, received an application from M/s L S Metal Vina LLC, a Vietnamese company, seeking an advance ruling regarding the origin and eligibility for benefits under the ASEAN-India Free Trade Agreement (AIFTA) for copper tubes exported to India. The applicant claimed that the copper tubes originated from Vietnam and Indonesia, and thus qualified for preferential treatment under the AIFTA. However,...