Case Law Details
In re Brightpoint India Pvt. Ltd. (CAAR Mumbai)
CAAR rule that Interactive Display System (View Board) models mentioned in para 1 merit classification under Heading 8471 and more specifically under sub-heading 84714190 of the first schedule to the Customs Tariff Act, 1975.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
1. M/s. Brightpoint India Pvt. Ltd. (hereinafter referred to as ‘the applicant’) 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 03.04.2023, 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 ‘Interactive Display System (ViewBoard) (hereinafter referred to as ‘subject goods’)’. The details of models proposed to be imported and technical information regarding the same are as follows:
