https://www.taxtmi.com/caselaws?id=756105 The HC dismissed a writ petition challenging an Advance Ruling Authority decision on classification of imported automotive components. The court held that the application was maintainable before the Authority despite Revenue's objection, as changes in business model constitute sufficient grounds for seeking advance ruling under Section 28E of the Customs Act. On classification, the court upheld that imported parts/sub-assemblies cannot be classified as complete motor vehicles under Tariff Heading 87.03 or as CKD kits, since essential components like engine, transmission, doors, HVAC, exhaust system and axles were procured domestically. The goods must be assessed as imported, not as finished products after processing. en-us Fri, 05 Jul 2024 00:00:00 +0530 Mon, 05 May 2025 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756105 The HC dismissed a writ petition challenging an Advance Ruling Authority decision on classification of imported automotive components. The court held that the application was maintainable before the Authority despite Revenue's objection, as changes in business model constitute sufficient grounds for seeking advance ruling under Section 28E of the Customs Act. On classification, the court upheld that imported parts/sub-assemblies cannot be classified as complete motor vehicles under Tariff Heading 87.03 or as CKD kits, since essential components like engine, transmission, doors, HVAC, exhaust system and axles were procured domestically. The goods must be assessed as imported, not as finished products after processing. Case-Laws Customs Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756105