Third Country Invoicing: CAAR ruling on Tripartite Systems & Origin Criteria Under Rules of Origin

In re Boston Scientific India Pvt. Ltd. (CAAR Delhi) M/s. Boston Scientific India Pvt. Ltd., Unit No. 304, 3rd Floor, Chiranjiv Tower, 43, Nehru Place, New Delhi – 110019 having IEC number 0503039675 (applicant, in short) has filed an application dated 25.09.2023, received in this office on 26.09.2023, seeking advance ruling under section 28-H of the Customs Act, 1962, before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi in short). The application was accordingly registered under Serial No. 28/2023 dated 26.09.2023. 2.1 The applicant has stated that, they are enga...