Customs Advance Ruling Denied Due to Pending HC Case on BEV Parts Classification

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 sourced par

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