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Archive: September, 2021

Posts in September, 2021

NPS Functionalities released by CRAs during Quarter I of FY 2021-22

September 2, 2021 909 Views 0 comment Print

The Central Record Keeping Agencies (CRAs) appointed by PFRDA develop system level functionalities as per the evolving needs of NPS stakeholders in accordance with Section 21 of PFRDA Act 2013.

Classification of Alexa voice remote (3rd Gen) & applicability of Notification

September 2, 2021 1875 Views 0 comment Print

In re Amazon Wholesale India Pvt. Ltd. (CAAR Delhi) M/s Amazon Wholesale India Private Limited, New Delhi, a company having IEC No. 0513081950 and PAN AAMCA0671Q, (M/s Amazon Wholesale, in short) has filed an application dated 10.03.2021 seeking advance ruling under section 28-H of the Customs Act, 1962 before the Customs Authority for Advance Rulings, […]

Classification of Fire TV Stick (Lite 1st Gen/3rd Gen) and Alexa Voice Remote (1st Gen/2nd Gen)

September 2, 2021 2982 Views 0 comment Print

In Re Amazon Wholesale India Pvt. Ltd. (CAAR Delhi) MIs Amazon Wholesale India Private Limited. New Delhi. a company having 1EC 0513081950 and PAN AAMCA0671Q. (M/s Amazon Wholesale, in short) has filed an application dated 09.03.2021 seeking advance ruling under section 28-H of the Customs Act. 1962 before the Customs Authority for Advance Rulings, New […]

Classification of Alexa Echo Family Devices and applicability of notification

September 2, 2021 5331 Views 0 comment Print

In re Amazon Wholesale India Private Limited (CAAR Delhi) M/s Amazon Wholesale India Private Limited, New Delhi, a company having IEC No. 0513081950 and PAN AAMCA0671Q, (M/s Amazon Wholesale, in short) has filed an application dated 09.03.2021 seeking advance ruling under section 28-H of the Customs Act, 1962 before the Customs Authority for Advance Rulings, […]

Fire TV Cube merits classification under sub-heading 8517 62 90

September 2, 2021 978 Views 0 comment Print

 Customs Authority for Advance Rulings Regulations, 2021In Re Amazon Wholsale India Private Limited (CAAR Delhi) M/s Amazon Wholesale India Private Limited, New Delhi, a company having IEC No. 0513081950 and PAN AAMCA0671Q, (M/s Amazon Wholesale, in short) has filed an application dated 09.03.2021 seeking advance ruling under section 28-14 of the Customs Act, 1962 before […]

Underground Mining Truck classifiable under CTH 8704 1010

September 2, 2021 3804 Views 0 comment Print

In re Sandvik Mining & Rock Technology India Private Limited (CAAR Mumbai) The goods under consideration in this application are meant for movement/transport goods, carrying relatively high payloads, albeit over short distances within the premises of small and medium sized mines. They are not meant for working the earth. The terms of heading 870410 and […]

Biopesticides classifiable under chapter 38: CAAR

September 2, 2021 1158 Views 0 comment Print

In re Dow Agro Sciences India Pvt. Ltd. (CAAR Mumbai) Import of insecticides/pesticides is subject to the provisions of the Insecticides Act, 1968. As per provisions of section 9 of the said Act, no insecticides are allowed to be imported without a valid certificate of registration or an import permit issued by the Secretary, Central […]

CAAR cannot give ruling on a issue already pending before an officer of customs

September 2, 2021 705 Views 0 comment Print

In re Larsen & Toubro Ltd. (CAAR Mumbai) This is a request for advance ruling seeking classification of tunnel boring machine and its components, as well as the eligibility of the said goods for exemption from customs duty. The request for advance ruling was filed in the secretariat of the erstwhile AAR, New Delhi on […]

Classification for import of Stainless Steel Scrap – CAAR rejects application as infructous

September 2, 2021 2814 Views 0 comment Print

In re  ELG India Private Limited (CAAR Mumbai) An application dated 27.09.2013 for advance ruling was filed by M/s. ELG India Pvt. Ltd. (the applicant, here-in-after) with the Secretary to the erstwhile Advance Rulings Authority, New Delhi (the AAR, here-in-after) on 15.10.2013. The issue for determination was whether the benefit of concessional rate of duty […]

API/chikni/unflavoured/flavoured & boiled supari classifiable under heading 0802

September 2, 2021 1719 Views 0 comment Print

In Re M/s Zaveri Enterprises, Proprietor Sharik Salim Zaveri (CAAR Mumbai) All the five products i.e., API supari, chikni supari, unflavoured supari, flavoured supari, and boiled supari merit classification under chapter 8 of the customs tariff, and more precisely, under the heading 0802, and not under sub-heading 21069030, as contended. Accordingly, it is held that […]

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