M/s SBH Impex sought a CAAR ruling on the customs classification of ‘LED Film’ (Flexible LED Display), arguing for CTH 8531. The final decision is pending.
Uniqlo India sought an advance ruling from CAAR Mumbai on classifying imported knit polyester Lounge Sets as Pyjamas (CTH 6107/6108).
CAAR Mumbai ruled that oven-roasted areca nuts with 10–15% moisture content are to be classified as raw under Chapter 8, while roasted cashew, walnut, and pista nuts fall under Chapter 20 as roasted nuts per specific tariff entries.
Gujarat AAAR rules Zydus Lifesciences must reverse ITC on inputs linked to mutual fund transactions, treating them as exempt supplies under GST law.
The Appellate Authority for Advance Ruling (AAAR), Gujarat, in the case In re Jivagro Limited, classified the product ‘Rapigro’ as a Plant Growth Regulator under HSN 38089340
The Customs Authority for Advance Ruling (CAAR), Mumbai, declined to rule on the customs classification of ‘Roasted Areca Nuts,’ holding that the issue was already decided by the Madras High Court in the applicant’s own case, despite a change in the Customs Tariff Item number.
CAAR Mumbai held that ultrasonic parking sensors are not semiconductor devices but parts of rear parking assist systems, classifiable under CTH 8512. Sub-components were classified individually.
CAAR held that imported Nylon, Polyester, and Taffeta rolls, ranging from 10 mm to 305 mm, are classifiable as textile labels under CTH 5807, following HSN explanatory notes and judicial precedents.
Gujarat AAR ruled that trading of PM permits under the Emission Trading Scheme constitutes supply of goods under GST, classified under HSN 4907, with a tax rate of 12%.
Gujarat AAR rules that dry leasing of aircraft/helicopters without operator, a “transfer of right to use goods,” falls under HSN 9973, attracting 5% IGST for the SEZ-based lessor.
