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CAAR Mumbai Rejected Advance Ruling Due to Ongoing Customs Investigation
Case Law Details
- Case Name
- In re Emmvee Energy Private Limited (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re Emmvee Energy Private Limited (CAAR Mumbai)
The Customs Authority for Advance Ruling, Mumbai examined an application filed by an Indian company engaged in manufacturing solar photovoltaic modules, seeking an advance ruling on eligibility for customs duty exemption under Serial No. 18/18A of Notification No. 25/1999-Customs dated 28.02.1999. The application related to the import of “EPE encapsulant (EVA+POE+EVA)” classified under Customs Tariff Item 39201099, intended for use in manufacturing solar PV modules. The applicant contended that the product, though a three-layer encapsulant ...
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