Case Law Details
In re Pagaria Infotech Ventures LLP (CAAR Mumbai)
M/s. Pagaria Infotech Ventures LLP (hereinafter referred to as ‘the applicant’, in short) filed an application for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR, in short). The said application was received in the secretariat of the CAAR, Mumbai on 26.12.2022, along with its enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’). The applicant is seeking advance ruling on the classification of ‘Cryptogenic Device/Token’ (ProxKey and ProxKey PRO) (hereinafter referred to as ‘subject goods’), proposed to be imported and applicability of Sr. No. 2 of Notification No. 24/2005-Customs, dated 01.03.2005 , as amended.
2. The applicant is a registered LLP (Limited Liability Partnership) company involved in the business of trading. The applicant is intending to import ‘Cryptogenic Device/Token’ (ProxKey and ProxKey PRO) (herein after referred as ‘subject goods’). In their submissions the applicant has stated the following:
2.1 Both ProxKey & ProxKey PRO represent the same product with same functions, technical specification with different brand name on hardware and its associated middleware/drivers & physical appearance in terms of color.
2.2 Products Overview, Features & Appearance-:
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