‘Indra Smart Pro’ EVSE merits classification under subheading 85371000

In re Gulf Oil Lubricants India Limited (CAAR Mumbai) M/s. Gulf Oil Lubricants India Ltd. (the applicant, in short) has filed an application for an advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR, in short) and the said application was received in the secretariat of the CAAR on 03.06.2022 along with enclosures in terms of section 28H (1) of the Customs Act, 1962 (the Act, in short). The applicant is seeking an advance ruling on the classification of the “Indra Smart Pro” EVSE (Electrical Voltage Supply Equipment) proposed to be imported. 2. The applica...