Case Law Details
In re Blue Star Limited (CAAR Delhi)
Introduction: Blue Star Limited filed an application with the Customs Authority for Advance Rulings (CAAR Delhi) seeking a classification ruling for the “ODU Controller PCB” under the Customs Tariff Act. The article delves into the details of the case, the applicant’s claims, and the response from the concerned Commissionerate.
Detailed Analysis:
1. Applicant’s Proposal: Blue Star Limited, engaged in manufacturing air conditioners, applied for a ruling on the classification of the “ODU Controller PCB” under the Customs Tariff Act. They import this component, currently classifying it under Sub-heading 84159000.
2. Nature of ODU Controller PCB: The applicant describes the “ODU Controller PCB” as a board/panel with various components facilitating the control and distribution of electricity in split air conditioners. The components include SMD capacitors, transformers, resistors, microcontrollers, and more.
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