Case Law Details
In re Bag Industries (CAAR Mumbai)
CAAR held that that “Menthol Scented Sweet Supari” merits classification under CTI 2106 90 30 and “Flavoured and coated Illaichi.” merits classification under CTI 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s. Bag Industries (having IEC No. BREPG2697B and hereinafter referred to as ‘the applicant’, in short) filed four applications (CAAR-1) for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR in short). The said applications were received in the secretariat of the CAAR, Mumbai on 08.01.2024 along with enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’ also). In all the four Advance Ruling applications, the applicant is seeking advance ruling on the classification of “Menthol Scented Sweet Supari and Flavored and Coated Illaichi” under the Customs Tariff Act, 1975 for imports through Durgapur ICD, Tughalkabad ICD, Pithampur ICD and Mundra Port.
2. Applicant has stated as follows in their statement of relevant facts having a bearing on the question(s) raised enclosed with the CAAR-1 application:
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