Carbon Pultruded Plates Eligible for 5% BCD as Rotor Blade Parts, Not as Raw Carbon Fibre: CAAR

In re Suzlon Energy Limited (CAAR Mumbai) Suzlon Energy Limited filed an application before the Customs Authority for Advance Rulings, Mumbai (CAAR) seeking clarity on the applicable rate of Basic Customs Duty (BCD) for the import of “Carbon Pultruded Plates.” The application was received on 22 July 2025 under Section 28H(1) of the Customs Act, 1962. The core issue was whether these goods were eligible for a concessional BCD rate of 5% under Sr. No. 405(5) or alternatively under Sr. No. 405(4) of Notification No. 50/2017-Customs, as amended by Notification No. 05/2025-Customs dated 1 Febru...