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.

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