In re Ingram Micro Private Ltd (CAAR Mumbai)
CAAR rule that the: –
a) Tello drone merits classification under subheading 95030010 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @60% adv. and IGST@ 18%;
b) AGRAS T16 drone merits classification under subheading 88062400 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @2.5% adv. and IGST@ 5%;
c) Mavic Air 2 drone merits classification under subheading 88062200 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @10% adv. and IGST@ 18%;
d) Dji Mini 2 drone merits classification under subheading 88062100 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @10% adv. and IGST@ 18%;
e) Phantom 4 Pro drone merits classification under subheading 88062200 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @10% adv. and IGST@ 18%.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s Ingram Micro Private Ltd. filed an application on 11.03.2022 seeking advance rulings on the classification of various types of drones and applicable customs duty and IGST rate on the impugned devices.
2. The applicant is predominantly engaged in the import of information technology and networking products and supplying them through their distribution system in the Indian market. They intend to import the following models of drones:
