Case Law Details
In re GFCL EV Products Limited. (CAAR Mumbai)
Introduction: GFCL EV Products Limited recently filed an application under section 28-11 of the Customs Act, 1962, seeking an advance ruling from the Customs Authority for Advance Rulings, Mumbai (CAAR). The application focused on the applicability of the exemption under Sr. No. 523 A of Notification No. 50/2017 on imports related to the manufacturing of goods used in the production of Lithium-Ion cells.
Detailed Analysis:
1. Application Filing: The application was submitted on 24/07/2023, outlining the details of the goods and seeking clarity on the exemption.
2. Personal Hearing: A personal hearing took place on 23/01/2024, during which the applicant reiterated the content of their application. The applicant requested additional time for further submission.
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