CAAR cannot give advance ruling on the intent of notification

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 import...