CAAR

CKD kits falls under heading 8703 & eligible for 30% rate of BCD

In re Volvo Auto India Private Limited (CAAR Delhi)

In re Volvo Auto India Private Limited (CAAR Delhi) vehicle kits being imported by the applicant would be covered under sub-category 1 as Completely Knocked Down kit or under sub-category 2 as motors cars in any other form; and if under sub-category 1, whether under 1(a) or 1(b), attracting effective rate of BCD of 15% […]...

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Components of swivel seats/chairs in dis-assembled form classifiable under CTH 94019000

In Re Steelcase Asia Pacific Holdings India Private Limited (CAAR Mumbai)

In Re Steelcase Asia Pacific Holdings India Private Limited (CAAR Mumbai) CAAR ruled that the components of swivel seats/chairs, proposed to be imported by the applicant in dis-assembled form, merit classification under sub-heading 94019000 of the first schedule to the Customs Tariff Act, 1975. FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY ...

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Classification of Preparation of essential oil merit classification under 3004

In re Inspiration Idea & Innovations & Productions Pvt. Ltd. (CAAR Delhi)

In re Inspiration Idea & Innovations & Productions Pvt. Ltd. (CAAR Delhi) Goods are described in the advance ruling application as – Preparation of Essential Oils manufactured by ‘Bertram’ and sold under Siang Pure Brand, which are commonly used for applying on human body/skin without the prescription of medical ...

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Classification of Alexa voice remote (3rd Gen) & applicability of Notification

In re Amazon Wholesale India Pvt. Ltd. (CAAR Delhi)

In re Amazon Wholesale India Pvt. Ltd. (CAAR Delhi) M/s Amazon Wholesale India Private Limited, New Delhi, a company having IEC No. 0513081950 and PAN AAMCA0671Q, (M/s Amazon Wholesale, in short) has filed an application dated 10.03.2021 seeking advance ruling under section 28-H of the Customs Act, 1962 before the Customs Authority for Ad...

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Classification of Fire TV Stick (Lite 1st Gen/3rd Gen) and Alexa Voice Remote (1st Gen/2nd Gen)

In Re Amazon Wholesale India Pvt. Ltd. (CAAR Delhi)

In Re Amazon Wholesale India Pvt. Ltd. (CAAR Delhi) MIs Amazon Wholesale India Private Limited. New Delhi. a company having 1EC 0513081950 and PAN AAMCA0671Q. (M/s Amazon Wholesale, in short) has filed an application dated 09.03.2021 seeking advance ruling under section 28-H of the Customs Act. 1962 before the Customs Authority for Advanc...

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Classification of Alexa Echo Family Devices and applicability of notification

In re Amazon Wholesale India Private Limited (CAAR Delhi)

In re Amazon Wholesale India Private Limited (CAAR Delhi) M/s Amazon Wholesale India Private Limited, New Delhi, a company having IEC No. 0513081950 and PAN AAMCA0671Q, (M/s Amazon Wholesale, in short) has filed an application dated 09.03.2021 seeking advance ruling under section 28-H of the Customs Act, 1962 before the Customs Authority ...

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Fire TV Cube merits classification under sub-heading 8517 62 90

In Re Amazon Wholsale India Private Limited (CAAR Delhi)

 Customs Authority for Advance Rulings Regulations, 2021In Re Amazon Wholsale India Private Limited (CAAR Delhi) M/s Amazon Wholesale India Private Limited, New Delhi, a company having IEC No. 0513081950 and PAN AAMCA0671Q, (M/s Amazon Wholesale, in short) has filed an application dated 09.03.2021 seeking advance ruling under section 28-...

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Underground Mining Truck classifiable under CTH 8704 1010

In re Sandvik Mining & Rock Technology India Private Limited (CAAR Mumbai)

In re Sandvik Mining & Rock Technology India Private Limited (CAAR Mumbai) The goods under consideration in this application are meant for movement/transport goods, carrying relatively high payloads, albeit over short distances within the premises of small and medium sized mines. They are not meant for working the earth. The terms of ...

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Biopesticides classifiable under chapter 38: CAAR

In re Dow Agro Sciences India Pvt. Ltd. (CAAR Mumbai)

In re Dow Agro Sciences India Pvt. Ltd. (CAAR Mumbai) Import of insecticides/pesticides is subject to the provisions of the Insecticides Act, 1968. As per provisions of section 9 of the said Act, no insecticides are allowed to be imported without a valid certificate of registration or an import permit issued by the Secretary, Central [&he...

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CAAR cannot give ruling on a issue already pending before an officer of customs

In re Larsen & Toubro Ltd. (CAAR Mumbai)

In re Larsen & Toubro Ltd. (CAAR Mumbai) This is a request for advance ruling seeking classification of tunnel boring machine and its components, as well as the eligibility of the said goods for exemption from customs duty. The request for advance ruling was filed in the secretariat of the erstwhile AAR, New Delhi on […]...

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