CAAR Mumbai clarifies tariff classification of roasted, shelled, and nitrogen-treated cashew nuts. Diced cashews held to be broken under specific Customs code.
CAAR Mumbai rules Wi-Fi receiver enclosures as parts under CTH 8517 79 90 of Customs Tariff Act, rejecting confidentiality plea due to public product details.
The CAAR has ruled that roller and sorter conveyors imported by Daifuku Intralogistics are to be classified as “Other conveyors” under CTI 84282019, not as parts.
Stemplay Labs Pvt. Ltd. withdrew its GST advance ruling application for children’s toys, resolving the matter internally. The Tamil Nadu AAR disposed of the case without a ruling.
Tamil Nadu GST AAR denies Kailash Vahn’s request to rectify an advance ruling, stating no apparent error and previous ruling covered the points.
AAR rejects application seeking ruling on ITC error and refund, holding both queries fall outside Section 97(2) of CGST Act, 2017.
West Bengal AAAR upholds PVC raincoat classification under HSN 3926 (plastics) with an 18% GST, affirming they are not woven textiles.
West Bengal AAAR ruled PVC raincoats are plastic (HSN 3926) with 18% GST, upholding the AAR decision against textile classification (HSN 6201).
West Bengal AAAR rules PVC raincoats are plastic (HSN 3926) with 18% GST, upholding the AAR decision against textile classification (HSN 6201).
CAAR Mumbai addresses classification of roasted cashew, areca, almond, and pista nuts, considering judicial precedents and HSN Explanatory Notes.
