In re Maa Luxmi Auto (CAAR Delhi)
The applicant, a business entity based in Sirsa, Haryana, filed an application before the Customs Authority for Advance Rulings (CAAR), New Delhi, seeking clarity on two issues: the classification of parts and components of e-scooters imported in Completely Knocked Down (CKD) condition under Customs Tariff Heading (CTH) 8711 of the First Schedule to the Customs Tariff Act, 1975, and the eligibility of such goods for concessional Basic Customs Duty under Clause (1)(a) of Serial No. 329 of Notification No. 45/2025-Customs dated 24.10.2025. The application was submitted in Form CAAR-1 and was received on 24.12.2025 in accordance with Section 28H(1) of the Customs Act, 1962.
Subsequently, the applicant, through a letter dated 23.03.2026, requested withdrawal of the advance ruling application via email. The authority examined this request with reference to Regulation 20 of the Customs Authority for Advance Rulings Regulations, 2021 (as amended), which permits an applicant to withdraw an application at any time before the pronouncement of an advance ruling.
Since no ruling had been pronounced in the present case, the authority exercised its powers under the said regulation and granted permission for withdrawal of the application. Accordingly, the application was disposed of as withdrawn without any determination on the merits of the issues raised.
