Case Law Details
Case Name : In re BMW India Pvt. Ltd. (CAAR Delhi)
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Advance Rulings CAAR
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In re BMW India Pvt. Ltd. (CAAR Delhi)
In the case of BMW India Pvt. Ltd. (CAAR Delhi), it was determined that the importation of certain automotive components, such as engines, exhaust systems, cooling modules, HVAC units, and door panels, will not be categorized under ‘Motor Vehicles’ (Tariff Item 8703) or as CKD kits (Entry No. 526 of Notification No. 50/2017-Cus., dated 30.06.2017). Instead, these components are to be locally manufactured in India by BMW Group-approved vendors. Consequently, the imports will be classified under their respective headings and sub-head
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