Classification of imported Fuel Cell System for use in manufacturing of Hydrogen Fuel Cell Vehicles

In re TATA Motors Ltd. (CAAR Mumbai) M/s. Tata Motors Limited (hereinafter referred as the Applicant) having its address at Geetanil, 13-19 Nagindas Master Road, Hutatama Chowk, Mumbai, 400001, is a leading automobile manufacturer and is engaged in manufacturing of a wide range of Commercial Vehicles and parts thereof for sale within India and abroad. They submitted an application for advance ruling — CAAR-1, under Customs Act, 1962 dated 06.09.2022 seeking ruling on the classification of Fuel Cell System proposed to be used in manufacturing of Hydrogen Fuel Cells Vehicles. 2. The applic...