ODU Controller PCB classifiable under HSN Code 84159000: CAAR

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 Ta...