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Classification of KONIX KE-810, FA-505 and KE-880S CAAR Ruling

Case Law Details

TaxGuru Citation
2024 taxguru.in 2910
Case Name
In re KPX chemical India Pvt. Ltd. (CAAR Mumbai)
Date of Judgement/Order
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In re KPX chemical India Pvt. Ltd. (CAAR Mumbai)

M/S KPX chemical India Pvt. Ltd., (having !EC No. AAGCK6025L and hereinafter referred to as ‘the applicant’, in short) filed an application (CAAR-1) 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 16.11.2023 along with its enclosures in terms of Section 2.811 (I) of the Customs Att., 1962 (hereinafter referred to as the ‘Act’ also). The applicant is seeking advance ruling on the classification of “KONIX Ki; – 810, KON1X FA – 505 and KONIX KE – 880S” under the Customs Tariff Act, 1975 for imports through the port of Chennai. ‘

2. Applicant has stated as follows in their statement of relevant facts having a bearing on the questions (s) raised enclosed with the CAAR-1 application:

2.1 At the time of clearance of the chemical product’s, the Applicant uses the nomenclature, Polypropylene Glycol in–the import clearance documents such as bill of entries. Further, Master safety Data Sheet (“also called .MSDS”) with respect to each chemical products imported by the Applicant which contain the information about the chemical products such as the properties of the chemicals, the chemical composition, the physical specification, health, and environmental health hazards; protective measures, and safety precautions for handling, storing, and transporting the chemical are submitted by the applicant.

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