CAAR cannot give ruling on question regarding duty drawback

In re Endress+Hauser Flowtec (India) Pvt. Ltd (CAAR Mumbai) In a recent case concerning duty drawback, the Customs Authority for Advance Rulings (CAAR) in Mumbai has refrained from providing a ruling. The case involved M/s. Endress+Hauser Flowtec (India) Pvt. Ltd., seeking clarification on whether duty drawback could be claimed on the import of parts of calibration rigs subjected to retrofitting operations before export. The applicant, Endress+Hauser Flowtec, intended to import the measuring sections of second-hand calibration rigs, perform retrofitting operations on them in India, and then re...