Crude Rapeseed/Canola Oils Classifiable Under CTSH 15141120, CEPA Duty at 8%: CAAR

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

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