In re Gunnebo India Private Limited (CAAR Mumbai)
The Customs Authority for Advance Ruling (CAAR), Mumbai, examined an application filed by Gunnebo India Private Limited seeking a ruling on the classification of “SafeStore Auto” imported in unassembled form, both with and without lockers, under the Customs Tariff Act, 1975. The application was filed under Section 28H(1) of the Customs Act, 1962.
The product in question, SafeStore Auto, is an automated self-service locker system that uses robotic technology to provide customers access to secure lockers. It enables 24/7 access without human intervention and incorporates multi-level authentication mechanisms such as card access, PIN, and biometric verification. The system consists of interconnected components, including robotic units, locker vaults, delivery cubes, and control software, which work together to retrieve and deliver lockers to users.
The applicant proposed importing the system as a complete kit in unassembled form, comprising all components required to assemble the final product in India. In some cases, lockers would be included in the import, while in others, lockers would be procured domestically. The applicant argued that under Rule 2(a) of the General Rules for Interpretation (GRI), goods imported in unassembled form should be classified as the finished article if they possess the essential character of the complete product. Based on this reasoning, the applicant sought classification under Heading 8479 as “machines and mechanical appliances having individual functions,” contending that the system operates as a robotic machine.
