In re Gokul Agri International Limited (CAAR Mumbai)
In this advance ruling application before the Customs Authority for Advance Rulings (CAAR), Mumbai, M/s Gokul Agri International Limited sought clarity on the classification of their proposed imports and the applicable Basic Customs Duty (BCD) under the India–UAE Comprehensive Economic Partnership Agreement (CEPA). The application, filed under Section 28H(1) of the Customs Act, 1962, was received on 22.08.2025 and raised two key questions: whether ‘Crude Rapeseed Oil’, ‘Crude Canola Oil’, ‘Crude Rape Oil’, or ‘Low Erucic Acid Rape Oil’ could be classified under CTSH 1514 11 20; and whether the applicable BCD under CEPA for the year 2025–26 would be 8%, as reflected in the tariff reduction schedule and subsequent notifications issued under the Customs Act.
a
The applicant, engaged in the manufacture, import, and export of edible oils, intended to import crude canola/rapeseed oil from the UAE. They submitted that CEPA provides phased tariff reductions for specified goods over a period of five years beginning 1 May 2022. Notification No. 22/2022-Customs, dated 30 April 2022 and effective from 1 May 2022, implemented these commitments in India. Subsequent amendments were issued through Notification No. 21/2025-Cus (effective 01.04.2025) and Notification No. 25/2025-Cus (effective 01.05.2025), updating the tariff table.
