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CAAR Mumbai Classifies Vacuum Circuit Breaker Parts Under Customs Tariff
Case Law Details
- Case Name
- In re Siemens 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 Siemens Limited (CAAR Mumbai)
The Customs Authority for Advance Rulings (CAAR), Mumbai, in the matter of In re Siemens Limited, examined the classification of various parts of a Vacuum Circuit Breaker (VCB) under the Customs Tariff Act, 1975. The applicant had sought clarity on the tariff headings applicable to 39 items manufactured from specialized copper and intended for exclusive use in VCBs.
Issue for determination
The primary issue before CAAR was whether the subject goods, described as components of a Vacuum Circuit Breaker, were classifiable under Chapter 85 of th...






