Case Law Details
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 applicant made the following submissions:
2.1 They are proposing to manufacture Hydrogen Fuel Cell Vehicles in India. The Hydrogen Fuel Cell Vehicles proposed to be manufactured by the Applicant are called Fuel Cell Electric Vehicles [‘FCEVs’]. They operate through power generated by its Fuel Cell System and gas.
2.2 The FCEVs will operate using power derived from following sources:
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