Case Law Details
In re Viewsonic Technologies India Private Limited (CAAR Mumbai)
M/s. Viewsonic Technologies India Private Limited, (hereinafter referred to as “the applicant’ in short) filed an application for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR). The said application was received in the secretariat of CAAR, Mumbai, along with enclosures, on 22.08.2023, 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 ‘Computer Monitors of various Models’ (hereinafter referred to as ‘subject goods’), which they intend to import and eligibility of benefit under Sr. No 17 of exemption Notification No 24/2005 dated 01.03.2005 as amended. The models of Monitors intended for import are as below: