In re Larsen & Toubro Limited (CAAR Mumbai)
CAAR held that in terms of the nature of the goods, description of Chapter 97 and relevant Chapter notes pertaining to it read with Rule 2(a) of the General Rules of Interpretation, I come to conclusion that the subject goods i.e. ‘Bronze Cladding Panels (BCP)’ is classifiable under heading 9703 and more specifically under sub-heading 97039010.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, NEW MUMBAI
M/s Larsen & Toubro Limited (IEC No.: 0388024011) (Hereinafter referred to as ‘Applicant’) filed an application for advance ruling in the Office of Secretary, Customs Authority for Advance Ruling, Mumbai. The said application was received in the secretariat of the CAAR, Mumbai on 23.06.2023, 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 ‘Bronze Cladding Panels (BCP)’ (hereinafter referred to as ‘subject goods’).
2. Submission by the Applicant:
2.1 The Applicant is engaged in the business of Engineering, Procurement, and Construction (‘EPC’) whereby it acts as an EPC contractor and executes various projects pursuant to arrangements with public and private sector undertakings, local bodies as well as the State and Union government(s).
