Case Law Details
In re Coslight India Telecom Private Limited (CAAR Delhi)
In a recent case before the Customs Authority for Advance Rulings (CAAR) in Delhi, a company, M/s Coslight India Telecom Private Limited, sought an advance ruling on the interpretation of a customs notification. The company’s query pertained to the applicability of a particular notification regarding the import of Lithium-ion battery packs for electric vehicles. However, the CAAR’s response sheds light on its role and limitations in providing rulings.
Background of the Case: M/s Coslight India Telecom Private Limited imported Lithium-ion battery packs for manufacturing electric vehicles. They had been benefiting from certain customs duty exemptions provided under a specific customs notification. However, the company was uncertain about the future applicability of this exemption after a certain date, and they sought clarification through an advance ruling.
The Company’s Questions: The company posed the following questions to the CAAR:
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