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Customs Advance Ruling Denied Due to Pending HC Case on BEV Parts Classification
Case Law Details
- Case Name
- In re Skoda Auto Volkswagen India Private Limited (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re Skoda Auto Volkswagen India Private Limited (CAAR Mumbai)
The applicant, Skoda Auto Volkswagen India Private Limited, sought an advance ruling under Section 28-I of the Customs Act, 1962 before the Customs Authority for Advance Rulings (CAAR), Mumbai, regarding the classification of parts, components, sub-parts, and sub-assemblies of electrically operated vehicles (BEVs). The company proposed to assemble and manufacture three major systems—brake system, front and rear axles, and suspension system—at its Indian plant, using a combination of imported and locally source...
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