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HC Ruling Bars Renewal of Apple India’s Advance Classification Order: CAAR Mumbai
Case Law Details
- Case Name
- In re Apple India Private Limited (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re Apple India Private Limited (CAAR Mumbai)
The Customs Authority of Advance Ruling (CAAR) in Mumbai has denied a request from Apple India Private Limited to amend an earlier order regarding the customs classification of its HomePod product. Apple had sought to renew a previous ruling that classified the HomePod under Customs Tariff Heading (CTH) 8517 62 90. However, the CAAR had previously declined to issue a new ruling, citing a prohibition under Section 28I(2)(b) of the Customs Act, 1962. This section prevents the authority from ruling on a matter that has already been decided by a cour...
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